The Ledger, Edition No. 147 for Thursday, September 3, 2026

Eide Bailly — What You Need to Know About New Accounting Standards – 2026 Accounting Standards Updates  https://www.eidebailly.com/insights/alerts/2026/2026-accounting-standards-updates  Thomson Reuters Tax & Accounting — Audit Enforcement Actions Fall Sharply in 2025 Amid SEC and PCAOB Leadership Changes  https://tax.thomsonreuters.com/news/audit-enforcement-actions-fall-sharply-in-2025-amid-sec-and-pcaob-leadership-changes-report/  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/  ResearchGate / Journal of Accounting Research — Taxes and Investment: Evidence from the "Halloween Massacre" of 2006  https://www.researchgate.net/journal/Journal-of-Accounting-Research-1475-679X  Current Federal Tax Developments — IRS enforcement campaign against abusive conservation easements  https://www.currentfederaltaxdevelopments.com/  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  Accounting Today — A big year for AI in accounting  https://www.accountingtoday.com/news/a-big-year-for-ai-in-accounting  Big4Accounting Firms — KPMG Layoffs 2026  https://big4accountingfirms.com/the-blog/kpmg-layoffs-2026/  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