January 2026 Financial Services Audit Committee Overview

Financial services audit committee members and leaders can view our webinar on financial reporting, regulatory, and industry developments. 

Note: Only attendees of the live webinar are eligible for CPE or CLE credit for qualifying webinars. If you view the webinar recording on this page you might not be eligible for CPE or CLE. For questions about CPE, contact [email protected].

This recording provides audit committee members and other professionals at financial services companies with an overview of financial reporting developments and recent regulatory updates to inform their responsibilities. We also cover responsible optimization for banking, practical considerations for AI, and shifts in the digital asset landscape.

As a result of viewing this webinar, you should be able to:

• Describe the latest financial reporting developments and related requirements affecting financial services companies, including developments from industry regulators
• List key questions audit committees should ask to assess whether AI is being deployed responsibly, with appropriate oversight, controls, and accountability
• Articulate the principles of responsible optimization – balancing efficiency, compliance, and stakeholder trust; distinguishing between responsible cost management and risk creation; and balancing optimization with safety and soundness
• Describe the impact of the Guiding and Establishing National Innovation for U.S. Stablecoins Act of 2025 (GENIUS Act) on community banks

Topics in this webinar include:

• Final ASUs, including ASU 2025-08 addressing purchased loans – 2:10
• FDIC final rule, "Adjusting and Indexing Certain Regulatory Thresholds" – 14:40
• Resources – 17:25
• 2025 AICPA Conference on Current SEC PCAOB Developments – 18:00
• Responsible optimization – 28:45
• Artificial intelligence – 49:35
• Navigating digital assets – 1:06:45