Byron Patrick, CPA/CITP, CGMA, took time from his schedule during AICPA & CIMA ENGAGE a few weeks back to join the JofA podcast.

Patrick, recently named CEO at a startup company, has been a regular on the show over the years, talking mainly about technology topics. He continued that theme in this episode, discussing artificial intelligence, how the roles of chief technology officer and chief information officer have changed over the years, and why accounting professionals shouldn’t feel overwhelmed by all the tech-focused changes taking place.

Also, click here for the podcast episode from nearly five years ago in which Patrick discussed the use of emojis in email.

What you’ll learn from this episode:

1. Why Patrick calls ENGAGE “the premier event of the year.”
2. Details about the AICPA and CPA.com Startup Accelerator.
3. A summary of key messages and themes from a technology-focused ENGAGE session.
4. Patrick’s advice for fellow accountants who might feel overwhelmed by the speed of technology-based changes.

Sara Lord, CPA, is chair of the Auditing Standards Board (ASB), which recently issued a new standard that completes the suite of quality management standards ahead of an important implementation deadline in late 2025.

Lord, who discussed advice for firms on implementing the standards on a JofA podcast episode in 2022, joined the show again last week to talk about the end of a journey.

In this episode, Lord details the terminology changes made official by the ASB’s May 14 vote.

In the conversation, there is a mention of the standard being available sometime in June. Since recording, the link has gone live and is available here: Statement on Standards for Attestation Engagements No. 23.

What you’ll learn from this episode:

· An explanation of the changes implemented by the ASB in a May vote.

· Why the May vote marks “the end of a standard-setting journey.”

· Why Dec. 15, 2025, is an important date for implementation of the standards.

· Implementation guidance, including where to find resources.

· The sense of “rejuvenation” Lord feels each year at ENGAGE.

Ken Witt, CPA, CGMA, AICPA & CIMA associate director–Management Accounting Research and Development, explains in this JofA podcast episode why finance decision-makers in the second-quarter Business and Industry Economic Outlook Survey are less optimistic now compared with the first quarter.

Witt summarizes the survey results, including CPA decision-makers' expectations for revenue and profit increases and the top challenges facing them and their businesses.

What you’ll learn from this episode:

· Why Witt says the outlook this quarter is “mixed.”

· An overview of respondents’ sentiment about the domestic and global economies.

· The “signs of strength” in KPIs, including revenue and profit projections for the next 12 months.

· One metric that Witt will monitor in the third-quarter survey results.