The Ledger, Edition No. 123 for Monday, August 10, 2026.

SOURCES:  SEC.gov — SEC Establishes Financial Reporting and Accounting Unit in Enforcement Division  https://www.sec.gov/newsroom/press-releases/2026-72-sec-establishes-financial-reporting-accounting-unit-enforcement-division  Thomson Reuters Tax & Accounting — The impact of AI on the tax and accounting profession  https://tax.thomsonreuters.com/blog/the-impact-of-ai-on-the-tax-and-accounting-profession/  Journal of Accountancy — A new top 5 firm: Grant Thornton acquiring fellow top 10 firm CBIZ  https://www.journalofaccountancy.com/news/2026/jul/a-new-top-5-firm-grant-thornton-acquiring-fellow-top-10-firm-cbiz/— 12 to KNOW Automation