In the first half of 2019, aStatement on Auditing Standards as it applies to employee benefitsplan audits is about to be finalized. (Photo:Shutterstock)

Some people absolutely fear change. Others, though, may viewchange as an opportunity to improve. In the accounting profession,change is happening quickly with the rise of new technologies suchas blockchain and advanced data analytics, as well as the steadycadence of new accounting and auditing standards.

In the first half of 2019, a Statement on Auditing Standards asit applies to Employee Benefits Plan audits is about to befinalized — as I write this, the Financial Accounting StandardsBoard (FASB) is meeting to finalize the form and content of thereport.

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