ASIC on the future of auditing

ASIC on the future of auditing

Author: CPA Australia February 24, 2026 Duration: 19:35

In 2026, auditors are working in an environment defined by AI technologies, heightened scrutiny, regulatory oversight and ethics demands. 

Which is why it's vital that professionals in audit understand this evolving landscapeAdditionally, how the regulator ASIC views key issues and what it is focusing on in 2026. 

ASIC commissioner Kate O'Rourke is this episode's special guest and she discusses the evolution of audit and financial oversight at a pivotal time. 

This episode explores: 

  • The biggest forces currently reshaping the audit and assurance landscape in Australia 

  • The key areas where ASIC expect firms to lift their performance 

  • The role of digital tools, automation and AI in enhancing audit quality, risk detection, and regulatory oversight 

  • The safeguards, ethical standards, and governance structure ASIC expects firms to put in place when integrating advanced analytics or AI into audit processes 

  • Emerging major international trends 

  • How stronger global alignment could shape the future of Australia's audit framework 

  • Capabilities that the next generation of auditors need 

  • How regulators, firms, and professional bodies like CPA Australia can work together to build that future-ready workforce pipeline. 

Listen now for expert-led insights from ASIC. 

Host: Tiffany Tan, audit and assurance lead, CPA Australia. 

GuestKate O'Rourke, ASIC commissioner. She previously held senior leadership roles at Treasury and has held executive roles at ASIC overseeing corporate transactions and governance. Kate O'Rourke began her five-year term as an ASIC commissioner in September 2023. 

ASIC is Australia's integrated corporate, markets, financial services, and consumer credit regulator. It is an independent Australian government body. 

Loving this episode? 

Listen to more With Interest episodes and other CPA Australia podcasts on YouTube. 

And don't forget to click subscribe to the channel for a wide range of content that will help your career. 

CPA Australia publishes four podcasts, providing commentary and thought leadership across business, finance and accounting: 

Search for them in your podcast platform. Email the podcast team at podcasts@cpaaustralia.com.au


Tune in to With Interest for a clear-eyed look at the forces shaping the world of business and finance. Presented by CPA Australia, this weekly discussion moves beyond the headlines to explore the practical implications of change for accounting professionals, business leaders, and anyone with a stake in the economic landscape. You’ll hear from practitioners and experts who break down complex topics in auditing, taxation, and corporate strategy into actionable insights. The conversations in this podcast are grounded in real-world application, whether the subject is a shift in regulatory frameworks, emerging leadership challenges, or broader economic trends. It’s a resource designed to inform your decisions and deepen your understanding of the professional landscape. For those looking to stay current and think critically about their work, With Interest provides a reliable and engaging audio companion. Each episode serves as a timely update and a catalyst for deeper professional reflection, all delivered with the authority and depth you would expect from CPA Australia.
Author: Language: English Episodes: 90

With Interest
Podcast Episodes
CPA Australia's APAC small business survey (part 1) [not-audio_url] [/not-audio_url]

Duration: 32:26
In this first of a two-part With Interest, we'll explore key findings from CPA Australia's 2025 Asia-Pacific Small Business Survey, which was unveiled at Parliament House in Canberra. In part one, CPA Australia's Gavin O…
ATO guide for business owners and tax practitioners [not-audio_url] [/not-audio_url]

Duration: 25:13
In this episode, learn some of the key challenges facing accountants in their dealings with the Australian Taxation Office (ATO) and what you can expect in 2025. Gain an overview of the challenges faced by small business…
Federal Budget 2025: what you need to know [not-audio_url] [/not-audio_url]

Duration: 19:53
In this special Federal Budget 2025 episode, gain key insights and expert commentary into the measures announced by Treasurer Jim Chalmers from last night's budget speech in Canberra. Focusing on what accountants, small…
Unpacking the ACCC's supermarkets inquiry [not-audio_url] [/not-audio_url]

Duration: 19:22
Supermarkets play a pivotal role in the daily lives and finances of millions of Australians. In this episode, we'll delve into the Australian Competition and Consumer Commission's (ACCC) major inquiry into the supermarke…
IESBA's amendments: what finance professionals need to know [not-audio_url] [/not-audio_url]

Duration: 14:58
It's vital to be across changes in accounting when amendments are made by the International Ethics Standards Board for Accountants (IESBA). Learn more about these amendments - which are ready for global adoption - and ho…
INTHEBLACK: The risks and rewards of dynamic pricing for business [not-audio_url] [/not-audio_url]

Duration: 26:56
As technology and artificial intelligence grow in sophistication, dynamic pricing is increasingly being considered as part of a pricing strategy. What are the benefits and potential pitfalls that businesses should be awa…
INTHEBLACK: Ethical intelligence for accountants [not-audio_url] [/not-audio_url]

Duration: 26:36
Ethics are a cornerstone of the accounting profession. In this episode, an ethical intelligence specialist explores the challenges accountants and finance professionals face in relation to ethics. Gain practical advice o…
Your guide to the latest business trends in Asia [not-audio_url] [/not-audio_url]

Duration: 24:56
What's fueling growth in Asia right now? In this episode we explore the latest business conditions, emerging trends and opportunities across the region. Join us as we break down Asialink Business' new Year of the Snake r…
INTHEBLACK: How to successfully implement AI into your business [not-audio_url] [/not-audio_url]

Duration: 20:32
Stanford University's Erik Brynjolfsson joins us to share insights on how business can leverage AI to boost productivity, innovation and growth. In this episode, Erik explores the key role of a CFO in the AI era, strateg…
INTHEBLACK: What are you worth? New salary trends revealed [not-audio_url] [/not-audio_url]

Duration: 14:08
Explore the Hays 2024-25 salary guide, celebrating 45 years of insightful reporting on the Australian and New Zealand job market. Learn key trends and salary ranges essential for accounting, finance and business professi…