The Ledger, Edition No. 134 for Friday, August 21, 2026 is attached.

SOURCES (ready to paste into show notes):  Eide Bailly — What You Need to Know About New Accounting Standards – 2026 Accounting Standards Updates Issued and Applicable Now  https://www.eidebailly.com/insights/alerts/2026/2026-accounting-standards-updates  Thomson Reuters Checkpoint — Big Four firms show significant improvement in PCAOB audit inspection results for 2025  https://tax.thomsonreuters.com/news/big-four-firms-show-significant-improvement-in-pcaob-audit-inspection-results-for-2025/  Foley & Lardner — SEC Launches New Accounting Fraud Specialty Unit  https://www.foley.com/insights/publications/2026/08/sec-launches-new-accounting-fraud-specialty-unit/  CFO Brew — RIP, 150-hour rule  https://www.cfobrew.com/stories/rip-150-hour-rule  UWorld — CPA Exam Pass Rates – Updated with Q1 2026 Results  https://accounting.uworld.com/cpa-review/cpa-exam/pass-rates/  Intuit Blog — New Accounting Futures Program  https://www.intuit.com/blog/social-responsibility/job-readiness/accounting-futures-program/  University of Kansas School of Business — Accounting research insights  https://business.ku.edu/research-and-faculty/accounting/research-insights  IRS — News releases for current month  https://www.irs.gov/newsroom/news-releases-for-current-month  K&L Gates — SEC Proposes to Rescind Climate Disclosure Rules  https://www.klgates.com/thought-leadership/SEC-Proposes-to-Rescind-Climate-Disclosure-Rules-7-7-2026  Fieldguide — AI-Powered Audit Automation: The 2026 Trends  https://www.fieldguide.io/resource-articles/ai-powered-audit-automation-2026-trends  People Matters — Layoffs reach PwC as Big Four firms continue audit workforce reset  https://www.peoplematters.in/news/strategic-hr/layoffs-reach-pwc-as-big-four-firms-continue-audit-workforce-reset-50778  IAASB — IAASB Proposes Revisions to Core Standards to Enhance Risk-Based Audit Framework and Address Technological Advances  https://www.iaasb.org/— 12 to KNOW Automation