The Ledger, Edition No. 145 for Tuesday, September 1, 2026

SOURCES:  Journal of Accountancy — FASB proposal addresses whether certain digital assets are cash equivalents  https://www.journalofaccountancy.com/news/2026/aug/fasb-proposal-addresses-whether-certain-digital-assets-are-cash-equivalents/  PCAOB — PCAOB Posts Six New Inspection Reports  https://pcaobus.org/news-events/news-releases/news-release-detail/pcaob-posts-six-new-inspection-reports-august-2026  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  Accounting Today — The 150-hour revolution in accounting  https://www.accountingtoday.com/news/the-150-hour-revolution-in-accounting  UWorld — CPA Exam Pass Rates – Updated with Q1 2026 Results  https://accounting.uworld.com/cpa-review/cpa-exam/pass-rates/  Journal of Accountancy — Student enrollment in accounting continues to rise  https://www.journalofaccountancy.com/news/2026/jun/student-enrollment-in-accounting-continues-to-rise/  Auditing: A Journal of Practice & Theory — Professional Cynicism in Auditing and Its Effect on Audit Quality  https://www.researchgate.net/journal/Auditing-A-Journal-of-Practice-Theory-1558-7991  Ohio Society of CPAs — August IRS guidance and updates  https://ohiocpa.com/for-the-public/news/2026/08/21/recent-august-irs-guidance-and-updates  SEC.gov — SEC Proposes Rescission of Climate-Related Disclosure Rules  https://www.sec.gov/newsroom/press-releases/2026-49-sec-proposes-rescission-climate-related-disclosure-rules  Journal of Accountancy — How AI is transforming the audit — and what it means for CPAs  https://www.journalofaccountancy.com/issues/2026/feb/how-ai-is-transforming-the-audit-and-what-it-means-for-cpas/  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  Grant Thornton — IFRS Alerts  https://www.grantthornton.global/en/insights/articles/ifrs-alerts/— 12 to KNOW Automation