Master the accounting landscape of 2026 and beyond. Prepare for pivotal changes driven by technology, ESG, and regulatory shifts to emerge as an indispensable strategic advisor.
The accounting profession is entering a period of accelerated transformation in 2025–2026, as emerging technologies, evolving regulatory standards, and heightened stakeholder expectations reshape traditional practices.
Artificial intelligence, machine learning, and automation are redefining core accounting tasks while simultaneously introducing new risks in data integrity, cybersecurity, and auditability.
Regulators are advancing updates to U.S. GAAP, IFRS, and tax frameworks, including guidance on derivatives, revenue recognition, and environmental credit accounting, with many changes taking effect in 2026.
Meanwhile, environmental, social, and governance (ESG) reporting is becoming a global priority, requiring firms to address complex measurement and disclosure challenges.
Compounding these technical developments are workforce shortages, the push toward cloud adoption, and the growing demand for accountants to serve as strategic advisors rather than solely compliance professionals.
This session examines the top accounting issues for 2025 and 2026, offering insights to help professionals anticipate change, strengthen compliance, and create value in a rapidly evolving financial landscape.
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).
