ICAEW’s Audit and Assurance Conference 2026 explored how the auditor’s role is evolving in response to economic uncertainty, technological disruption and changing stakeholder expectations. The conclusion was clear: while technology will transform audit, professional judgement is more important than ever.

From artificial intelligence (AI) and sustainability assurance to FRS 102 implementation and professional judgement, ICAEW’s Audit and Assurance Conference explored how auditors can continue to deliver quality and trust in an increasingly complex world.