Welcome to the 13th edition of the Green Pen Digest!
As the world got back into work after the festive & summer breaks, it was a slow month across the audit and accounting professions (including for me getting this newsletter out!). But without further ado, here are the key changes across the professions from January 2026:
Global Updates
1. CPA Exam Blueprint Updated
Clarifications to the CPA Exam Blueprint approved by the AICPA took effect from 1 January 2026, refining the scope and representative tasks within exam sections. This affects entry-level knowledge expectations for accounting professionals.
You can find out more about the changes here
2. African Fraud Fighters Community Launches
With a mission to “share practical insights and real-life cases; discuss fraud schemes, controls, investigations and standards, and strengthen professional excellence and collective intelligence”, the Africa Fraud Fighters community for GRC professionals across Africa has launched.
You can find more details and a QR code to join in this post from Nidhal Rekik
3. Daily Mindset Podcast for Internal Auditors
The Internal Audit profession can be tough. And lonely. That’s why The Green Pen Pep Talk podcast – a daily mindset podcast specifically for internal auditors – was launched.
Created by me, Claire Berry, The Green Pen Pep Talk is a 2-3 minute podcast with new episodes released every week day morning to help you build your confidence and set the tone for the day.
Available on: Spotify, Amazon Music, Apple Podcasts and iHeartRadio
4. AICPA News – February 2026
AICPA News is a round-up of recent announcements from the American Institute of CPAs.
You can find the latest updates for the month here
Australian Updates
1. EY Releases new Illustrative Australian Financial Statements for Tier 2 GPFS
With a focus on companies with reporting periods ending 31 December 2025 and 30 June 2026, the full publication can be found here
2. New White Paper – Cybersecurity Topical Requirement – Case Studies in Early Adoption
This new White Paper, authored by Aamir Husain in conjunction with IIA Australia, explores the experience in early adoption of the Institute of Internal Auditors’ Cybersecurity Topical Requirement, highlighting its practical application in enhancing internal audit effectiveness and organisational resilience.
This members’-only resource can be downloaded here
3. New Ethical Requirements Effective 1 January 2026
Australia’s Accounting Professional & Ethical Standards Board (APESB) issued amendments to APES 110 Code of Ethics for Professional Accountants, aligning with updates from the International Ethics Standards Board for Accountants (IESBA).
The changes are designed to support mandatory climate-related financial disclosure and assurance regulations, which are now required for larger Australian organisations.
You can read more here
In the news
1. The ACCA/IMA Global Economic Conditions Survey showed accountants entering 2026 with weak confidence in the global economy – a sentiment indicator with implications for audit demand and risk outlook.
From the Blogosphere
These blogs / articles / posts came across my desk this month, and are well worth a read:
1. The 5 Worst Habits in Internal Audit by Alexander Ruehle
2. The Institute of Internal Auditors has released its list of the Top 10 most-read blogs on its website in 2025. You can find the complete list, and read the blogs, here
3. Tom McLeod shared his thoughts on the Internal Audit Priorities for 2026 in this piece he wrote with DataSnipper
Keep an eye out for these next month…
- 1-3 March: The Institute of Internal Auditors – Australia will be hosting SOPAC, Australia’s premier internal audit, risk and controls assurance event, in Sydney. Registrations are open now via this link
- 9-11 March: The Institute of Internal Auditors Great Audit Minds (GAM) Conference is taking place in Las Vegas, Nevada. With 15.6 CPEs available, you can register or find out more here
- 16-20 March: The Australian Compliance Institute is holding Financial Crimes Week in Sydney and virtually. You can find out more about the cost, agenda and format here
- 16-17 March: the United Nations Global Fraud Summit is taking place in Vienna, Austria.
- 18-20 March: The Association of Certified Fraud Examiners (ACFE) is holding it’s European Conference in Prague, Czech Republic. You can find out more and register here
- 23-24 March: Gartner will be hosting the Finance Symposium/Xpo™ in Sydney. Preview the agenda, register and find out more here
…And beyond
- 8-11 June: The American Institute of Certified Public Accountants (AICPA) and CIMA are hosting the ENGAGE Conference in Las Vegas, Nevada. For the full agenda, pricing, CPD info and more, have a look here
Joke of the Month!
That’s all for this month, folks.
If you have any key updates that you feel others should know about, feel free to send me a message and I’ll be sure to include them in next month’s Digest.
Until then, have a great month, and don’t forget to #GetYourNerdOn!
Claire Berry
Founder & Director, Green Pen Consulting
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