Blog

• AI in Audit Regulation, 2026: What Changed and What Comes Next

  Every regulator that spoke on AI in audit during 2026 chose guidance over rules, so the obligation moved into quality management. What that means.

• What the FRC's AI guidance requires, and where firms fall short

  In March 2026, the FRC published the first AI governance framework for audit. Here's what it requires of firms and where most currently fall short.