The Audit of the Future

Date: Thursday, October 20, 2022
Time: 02:00 PM ET / 01:00 PM CT / 12:00 PM MT / 11:00 AM PT [Prevailing Time]
Presenter: Rick Krueger, CPA, Principal, CLA (CliftonLarsonAllen LLP)
Moderator: Wayne Sine, CPA, Director of Education, National Society of Accountant for Cooperatives
Objective: - Discover ways technology is transforming audits
- Discover changes, constants, and uncertainties for the future of audit
- Learn how data analysis, AI, and quantum computing will be impactful when doing testing and sampling
Field of Study: Auditing
Program Level: Basic
CPE Credit: 1 Credit Hour
Delivery Method: Group Internet-based

No advanced preparation or prerequisites are required for this course.

Course Description

Accounting, like almost every industry, is being disrupted by new and emerging technologies. This disruption will affect auditing in a unique way. This session will share the most important changes, constants, and uncertainties for the future of audit. Learn why advancements in physical technologies will become more important for deployment in the field, while data analysis, AI, and quantum computing will be impactful when doing testing and sampling. Then discover why technology will be a critical lever for evaluating financial statements as part of audit and due diligence work—and how some things, including the goals of an independent audit, will remain unchanged.

Presenter and Moderator Bios

Presenter: Rick Krueger, CPA, Principal, CLA (CliftonLarsonAllen LLP)

Rick Krueger, Principal, CLA has 20 years of experience and is a member of CLA’s National Assurance group. Rick leads the Assurance Innovation and Solutions Team, which oversees a portfolio of technology and process projects that focus on elevating both the client experience and CLA family member experience. Rick's technical expertise includes Health care entities, Nonprofit entities and Cooperatives, Employee benefit plans, and the Impact of COVID-19, including Paycheck Protection Program technical requirements. He received the Bachelor of Business Administration in Accounting with a minor in Spanish from the University of Wisconsin-Whitewater.

Moderator: Wayne Sine, CPA, Director of Education, National Society of Accountant for Cooperatives

Wayne Sine is an experienced and highly knowledgeable professional in the field of TaxWayne recently retired as Tax Director from his company, Southern States Cooperative. He has extensive experience working with agricultural cooperatives and has been a long-time member of the NSAC. He is extremely active in the NSAC, serving as both past Chapter President of the Atlantic Chapter, past Chair of the Tax Committee, and is currently serving as the NSAC Director of Education.. Wayne's career is marked with several accomplishments, and he has always been involved in many organizations, spreading his knowledge. Wayne is a member of the Legal, Tax, and Accounting (LTA) Committee for the National Council of Farmer Cooperatives. He is also Past Chair of both the Tax Committee of the Virginia Chamber of Commerce and the Virginia Manufacturers Association. Wayne also served on the Tax Policy Committee at the Virginia Society of CPAs, and served as past Region Vice President for the Tax Executives Institute. 

Free for NSAC Members / $56.00 for Non-Members

  Online Registration

Delivery System

  • All programs are delivered using the Zoom platform.
  • Confirmations will include log-in instructions.
  • Participants are able to participate using any device with an Internet connect (if the device does not have speakers, the participant can also dial-in) or they can participate with audio only by dialing in.
  • All registrants will receive a link to the CLN’s recording by email within 48 business hours of event’s conclusion.
  • There will be assistance available to help with technical and connectivity issues up to 10 minutes prior to the start of the presentation.


All registration is done on-line and each guest must provide their name and email address to participate. All NSAC members may register for free. Non-members may register for a nominal fee.

Refund Policy

NSAC will not issue refunds for CLNs. If a registrant is unable to participate in the CLN and provides notification to 48 hours prior to the session, a credit will be provided for a future CLN. Alert the NSAC staff member monitoring the CLN if technical difficulties are encountered and technical support will be provided to eliminate problems with future CLNs.

Additional Information

Live participation is required for CPE credit and polling questions must be answered to document your active participation. All registrants will receive an email following the session with links to the slides and/or handouts, and a link to the CLN recording (unless otherwise stated). If you are unable to participate in the live session, you can still watch the recorded session, but you will not be eligible for CPE credits. Those eligible for credits will receive their certificate by email with 7 business days.

For more information regarding NSAC CLNs or administrative policies such as complaint and refund, contact the NSAC Headquarters, 7946 Clyo Road, Suite A, Centerville, OH 45459, 937-222-6707, or