The February 2026 issue of the Journal of Accountancy highlights emerging AI tools designed to automate numerous audit tasks, emphasizing that human review remains indispensable for accuracy and reliability. Key articles address critical challenges in the auditing landscape. CPAs caution that the rush for 'fast and easy' high-volume SOC (System and Organization Controls) services risks undermining quality and objectivity, potentially eroding trust in these reports. Other features offer practical guidance on preventing surprises in late-stage engagement quality reviews by involving reviewers early, and outline six steps for CPAs to launch compliant 501(c)(3) not-for-profits, covering IRS rules, governance, and financial transparency. These insights reflect ongoing tensions between technological efficiency and professional standards in auditing.