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ABA: The American Bankers Association
Industry Insight

The Bar for Confirmation Evidence Just Moved. Is Your Process Built for Where It's Going?

  • Brought to you by Circit
  • Published September 9, 2026

Bank confirmations have run the same way for decades: a letter or portal request, routed through the client or a bank's operations queue, chased for days, and returned as a static PDF. Two standards issued in the last 18 months, PCAOB AS 2310 and AICPA SAS No. 150, make it clear that that process is no longer the gold standard for audit evidence. This article looks at what actually changed, why it matters to your engagements now, and where a connected confirmation platform fits into meeting it.

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