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CPA accountants building a review-ready ASC 205-40 going concern assessment from issuance-date horizon and adverse conditions through obligations, liquidity, substantial doubt, management plans, scenarios, and disclosure
09 Sep

Going Concern Training for Accountants: Build ASC 205-40 Judgment From Substantial Doubt to Disclosure

Accounting Workforce Development / Tax Advisory

By Vincent Howard, CPA | Managing Partner, Howard, Howard and Hodges | SkillAbility for Accounting Firms Last updated: September 9, 2026  |  44-minute read TL;DR — The Short Answer Going concern training should teach accountants to prove whether the entity can meet obligations as they become due through the full ASC 205-40 assessment period—not begin

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