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2026 Accounting Compliance Map: US Regulatory & Security Assurance

A complete map of 2026 US cybersecurity obligations for accounting and bookkeeping firms.

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Sensitive data requires stringent protections. This comprehensive map outlines the regulations, professional standards, and industry-standard security frameworks every accounting firm needs to know. Use it to understand your firm’s responsibilities, support internal assessments, and prepare for external reviews. This document is not legal advice.

Inside, you’ll find:

  • Federal baseline regulations every accounting firm must follow
  • Cybersecurity assurance obligations under AICPA Code and Circular 230
  • State privacy laws, breach notification laws, and cyber insurance requirements
  • Specialized regulations under HIPAA, SOX/PCAOB, and FISMA/IRS Pub 1075
  • Security baselines for MFA, offboarding, backups, and ransomware resilience