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Journal of Accountancy Podcast

Journal of Accountancy Podcast

De : AICPA & CIMA
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The Journal of Accountancy podcast discusses the key issues facing the accounting profession.©2026 Association of International Certified Professional Accountants. All rights reserved. Economie Politique et gouvernement
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    Épisodes
    • Why stablecoin controls create a solid foundation in an evolving environment
      Jan 29 2026

      A new episode of the JofA podcast breaks down the AICPA's updated criteria for stablecoin controls, explaining what issuers and practitioners need to know as regulatory expectations evolve.

      This episode explores how revised AICPA stablecoin criteria support more consistent reporting, disclosure, and control assessments across a rapidly developing digital asset landscape.

      What you'll learn from this episode:

      • Why the AICPA developed updated criteria for stablecoin controls and how they complement existing presentation and disclosure criteria.
      • How the criteria help issuers and auditors evaluate controls over tokens in circulation and the related reserve assets.
      • How the guidance aligns with regulation, including federal guidelines in the GENIUS Act.
      • Who can use the criteria and how practitioners can apply them in assurance engagements involving stablecoins.
      • What work the AICPA Attestation Subgroup is planning for digital asset-related controls and auditing guidance.
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      10 min
    • Accountability the 'No. 1 thing' and other reflections from Bill Reeb
      Jan 22 2026

      In this episode, former AICPA Chair Bill Reeb, CPA/CITP, CGMA, reflects on more than 40 years in the profession and why he believes accountability is the starting point for a successful leadership effort.

      Reeb, speaking from the Digital CPA Conference in December, discusses how momentum, clarity of direction, and facing fear help leaders navigate today's rapid pace of change. He also addresses technological shifts including the rise of artificial intelligence and explains why a book he wrote about succession planning was not predominantly about succession.

      What you'll learn from this episode:

      • Reeb's view of CPAs' unlimited career possibilities.
      • What he and his wife learned on a shopping trip about 40 years ago.
      • Why momentum, facing fear, and embracing change are essential elements of strong leadership.
      • How accountability supports effective change management and keeps teams aligned on strategy.
      • How rapid technological shifts have created higher standards but not necessarily time savings.
      • Why the answer to "What is Bill Reeb's succession plan?" is complicated.
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      17 min
    • Tom Hood on AI, hybrid work, and other 2026 themes shaping accounting
      Jan 15 2026

      On this episode of the JofA podcast, an AICPA executive and regular guest discussed trends from discussions with numerous finance professionals, delving into how AI and hybrid work might affect accounting this year and beyond.

      "Now we're going to be talking about managing AI agents in finance and accounting," Tom Hood, CPA/CITP, CGMA, said. "That's going to be a whole different world, and it's going to be exponential in what we can do with it."

      Hood, the AICPA's executive vice president–Business Engagement and Growth, also explained why CFOs are cautiously optimistic about growth and how the Rise2040 project is helping the profession prepare for long-term change.

      What you'll learn from this episode:

      • How AI is shifting from simple productivity tools to powerful finance agents — and what that means for accounting professionals.
      • Practical strategies for making hybrid work more effective, including purposeful in-office collaboration.
      • Why CFOs and finance leaders are cautiously optimistic about growth in 2026 despite economic uncertainty.
      • How anticipatory thinking and hard-trend analysis can help accountants prepare for long-term change and disruption.
      • Why trust and integrity remain core accounting values.
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      13 min
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