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US technical accounting guidance and financial reporting thought leadership produced by the EY US Professional Practice Group.

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    At EY US, we are bringing our bold vision for the future of audit to life, with quality at the center.

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    Other insights

    What directors are saying about AI, uncertainty and the changing demands of board service

    Fortune 250 directors discuss AI, geopolitical risk and the changing demands of board service in a rapidly evolving landscape.

    Navigating water risks in the age of AI and energy transformation

    Rising water demand from AI data centers and power generation fuels financial and geopolitical risks. Discover financial tools for water valuation/equity.

    Seven questions boards should ask after the 2026 proxy season

    What did the 2026 proxy season reveal? Find out what questions boards can ask to assess oversight, engagement and future readiness.

    What record first-half proceeds signal for the US IPO market

    The US IPO market saw record proceeds in the first half of 2026, bolstered by AI-related issuance. Learn more.

    How healthcare payers are redesigning privacy governance in the AI era

    As AI scales, healthcare payers are rethinking privacy governance. Learn five key actions leaders can take to strengthen oversight and manage risk.

    What changing climate scenarios mean for capital strategy

    Evolving climate scenarios impact risk, regulation and capital planning. Learn how your organization can build resilience.