The Ledger, Edition No. 141 for Friday, August 28, 2026 is attached.

SOURCES (ready to paste into show notes):  Cohen & Co — The FASB and SEC Updates Every CFO Should Know in 2026  https://www.cohenco.com/knowledge-center/insights/august-2026/the-fasb-and-sec-updates-every-cfo-should-know-in-2026  Thomson Reuters Tax & Accounting — 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/  Greenberg Traurig — SEC Creates Financial Reporting and Accounting Unit in Enforcement Division  https://www.gtlaw.com/en/insights/2026/8/sec-creates-financial-reporting-and-accounting-unit-in-enforcement-division  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/  University of Houston Bauer College — Undergraduate Programs - Accounting  https://www.bauer.uh.edu/departments/accy/undergraduate/  Contemporary Accounting Research — Coping With Changing Skill Requirements: Does Disaffirmation Versus Affirmation Affect Auditors' Reliance on AI-Supported Advice From Specialists?  https://onlinelibrary.wiley.com/doi/full/10.1111/1911-3846.70040  Sullivan & Cromwell LLP — August 24 Tax Policy Update  https://www.sullcrom.com/insights/memo/2026/August/August-24-Tax-Policy-Update  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