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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.

    Read the EY US 2025 audit quality report now.

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    Other insights

    AI audit readiness: why AI assurance matters

    Strengthen AI audit readiness with governance, controls and traceable evidence that support reliable AI use in financial reporting.

    How finance leaders can drive greater impact in life sciences

    Life sciences finance teams that guide investment decisions, scale AI and prepare tomorrow’s talent today can create greater business value. Read more.

    Remaking risk oversight: How boards can support risk-aligned strategy

    Boards can strengthen resilience and growth by integrating risk into strategy, defining risk appetite and anticipating emerging threats.

    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.