{"ok":true,"trend":{"id":605544,"platform":"news","region":"global","key":"going concern: what cpas in audit and finance should know","title":"Going concern: What CPAs in audit and finance should know","url":"https://news.google.com/rss/articles/CBMirwFBVV95cUxNRVFPS1VBUFZ4QWEtOVYzRUpVOW9oam9VMEltalhGaE1GVEVtMjNuLS1vcEptalJJZVlvUVI0M3lEcFdDX3lxSFVkdDFzTFQ5dW1DT2VjckJCTjF5eVR0TEx1NTVocGVlczZGdnJBUnRYWXdLWjlmTEVrRklHNm4zUHFxRS1rM1RTcGZEVnlVNE82Mk5TUFU0ajFpZ0xpMzkxdE5KbGdhSTdWVVM4VlFV?oc=5","first_seen":"2026-10-01T11:58:31.822693Z","last_seen":"2026-10-01T21:34:22.165229Z","last_rank":31,"peak_rank":3,"last_volume":null,"peak_volume":0,"seen_count":8,"score":32.0,"category_hint":"finance","section":"business","category":"finance","summary":"The Journal of Accountancy has published guidance on going concern issues, outlining what CPAs working in audit and finance need to know when evaluating whether an entity can continue operating. The piece covers the professional considerations accountants should weigh when assessing an organisation's ability to meet its obligations, a recurring but high-stakes area of auditing practice.","why":"Accountants are reviewing the guidance as financial uncertainty keeps going concern assessments in focus during audits.","tone":"neutral","entities":["Journal of Accountancy","CPAs"],"summarized_at":"2026-10-01T18:00:00.942832Z","meta":{"via":"scan","lang":"en","term":"finance","source":"Journal of Accountancy","published":"Thu, 01 Oct 2026 11:00:10 GMT"},"nw":null,"promo":null,"kind":null,"importance":null,"hidden":false,"hide_reason":null,"judged_at":null,"title_en":"Going concern: guidance for CPAs in audit and finance","section_name":"Business","category_name":"Finance","timeline":[{"captured_at":"2026-10-01T11:58:31.822693Z","rank":3,"volume":null},{"captured_at":"2026-10-01T13:21:15.919519Z","rank":7,"volume":null},{"captured_at":"2026-10-01T14:43:21.874770Z","rank":4,"volume":null},{"captured_at":"2026-10-01T16:05:16.911434Z","rank":5,"volume":null},{"captured_at":"2026-10-01T17:27:17.776645Z","rank":9,"volume":null},{"captured_at":"2026-10-01T18:49:39.110946Z","rank":9,"volume":null},{"captured_at":"2026-10-01T20:12:21.026179Z","rank":30,"volume":null},{"captured_at":"2026-10-01T21:34:22.165229Z","rank":31,"volume":null}],"posts":[{"platform":"news","url":"https://news.google.com/rss/articles/CBMirwFBVV95cUxNRVFPS1VBUFZ4QWEtOVYzRUpVOW9oam9VMEltalhGaE1GVEVtMjNuLS1vcEptalJJZVlvUVI0M3lEcFdDX3lxSFVkdDFzTFQ5dW1DT2VjckJCTjF5eVR0TEx1NTVocGVlczZGdnJBUnRYWXdLWjlmTEVrRklHNm4zUHFxRS1rM1RTcGZEVnlVNE82Mk5TUFU0ajFpZ0xpMzkxdE5KbGdhSTdWVVM4VlFV?oc=5","author":"Journal of Accountancy","title":"Going concern: What CPAs in audit and finance should know","snippet":null,"posted_at":"2026-10-01T11:00:10Z","likes":null}],"elsewhere":[],"window":"7d"}}