Navigate the evolving financial landscape with expert analysis of Q4 economic trends and essential regulatory updates for year-end success.
Navigating the complex intersection of macroeconomic trends and technical accounting standards is essential for financial professionals as they approach year-end reporting. The Q4 2025 Economic and Technical Accounting Update provides a comprehensive overview of the significant financial developments that defined the final quarter of 2025 and sets the stage for 2026. Led by subject matter expert Lynn Fountain, this course synthesizes critical data regarding the US economy, including GDP growth projections, inflation persistence, and Federal Reserve interest rate strategies, to help professionals understand the broader business environment.
Beyond the economic outlook, this course dives deep into the specific regulatory changes and standard-setting activities that impact daily accounting operations. Participants will explore the results of the AICPA business and industry survey, gaining insight into the top challenges facing CEOs and CFOs, such as talent shortages and domestic economic conditions. The presentation covers essential updates from the Financial Accounting Standards Board (FASB), including new guidance on government grants and share-based payments, as well as significant international updates like IFRS 18. Furthermore, the course examines the shifting enforcement priorities of the SEC and PCAOB, particularly regarding cybersecurity, artificial intelligence, and cryptocurrency regulation.
This course is designed to equip audit, accounting, and corporate finance professionals with the knowledge required to ensure compliance and strategic readiness. By reviewing the key accounting impacts of Q4 2025, learners will be better prepared to manage year-end closes and anticipate the regulatory landscape of the coming year.
Prerequisites:
No advanced preparation or prerequisites are required for this course.
Lynn Fountain has over 45 years of experience spanning public accounting, corporate accounting and consulting. 24 years of her experience has been working in the areas of internal and external auditing. She is a subject matter expert in multiple fields including internal audit, ethics, fraud evaluations, Sarbanes-Oxley, enterprise risk management, governance, financial management and compliance. Ms. Fountain has held two Chief Audit Executive positions for international companies. In 2011, as the Chief Audit Executive for an international construction/ engineering firm, she was involved in the active investigation of a joint venture fraud. The investigation included work with the FBI and ultimately led to indictment of the perpetrators and recovery of $13M. Ms. Fountain is currently engaged in her own training and consulting business and is a regular trainer for the AICPA. Ms. Fountain is the author of three separate technical books. “Raise the Red Flag – The Internal Auditors Guide to Fraud Evaluations” was published by the Institute of Internal Auditors Research Foundation. -“Leading The Internal Audit Function” and -“Ethics and The Internal Auditor Political Dilemma” were published by Taylor & Francis In addition Ms. Fountain was a contributing author to the certification program exam for the National Association of Accountants. She also has certificate programs on various on-line platforms. Ms. Fountain has performed as an adjunct instructor for the School of Business for Grantham University and developed the first internal audit curriculum for the School of Business at the University of Kansas. Ms. Fountain obtained her BSBA from Pittsburg State University and her MBA from Washburn University in Kansas. She has her CGMA, CRMA credentials and CPA certificate (non-active).
