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 landscape. Additionally, 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.

Guest: Kate 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.

Head to ASIC online for more information on its senior leadership.

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