The Ledger, Edition No. 146 for Wednesday, September 2, 2026

 Deloitte DART — FASB Holds September 3 Meeting  https://dart.deloitte.com/USDART/home/news/all-news/2025/sep/fasb-holds-sep-3-meeting  JGA CPA — Initial Observations: The New PCAOB Inspection Report Format  https://www.jgacpa.com/initial-observations-the-new-pcaob-inspection-report-format  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/  Ledge — AI accounting in 2026: Separating progress from hype  https://www.ledge.co/content/ai-accounting-in-2026-separating-progress-from-hype  Current Federal Tax Developments — IRS conservation easement enforcement update  https://www.currentfederaltaxdevelopments.com/  Duane Morris — SEC Proposes to Rescind Climate Disclosure Rules – Practical Steps Companies Can Take Now  https://www.duanemorris.com/alerts/sec_proposes_rescind_climate_disclosure_rules_practical_steps_companies_can_take_now_0626.html  Thomson Reuters — The state of AI in audit in 2026: Interview with experts  https://tax.thomsonreuters.com/blog/state-of-ai-in-audit/  SmartSuite — Big Four accounting firms cut jobs as economic pressures mount  https://www.smartsuite.com/news/big-four-job-cuts-amidst-economic-pressures  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