This on-demand webinar explores the critical accounting concept that assumes a business will continue operating in the foreseeable future. Drawing on decades of experience, the speaker traces the evolution of Going Concern standards-from their 1980s origins to today's FASB ASC 205-40 guidance. The session explains management's and auditors' shared responsibilities for evaluating and disclosing substantial doubt, distinguishes between 'yellow light' and 'red light' scenarios, and illustrates real-world business challenges. This course equips professionals in public accounting and industry to assess, document, and communicate Going Concern issues with clarity and confidence.