The Ledger, Edition No. 148 for Friday, September 4, 2026

Journal of Accountancy — FASB proposes several incremental improvements to GAAP  https://www.journalofaccountancy.com/news/2026/sep/fasb-proposes-several-incremental-improvements-to-gaap/  Thomson Reuters Tax & Accounting — PCAOB issues first enforcement order since January with Hong Kong audit firm sanctions  https://tax.thomsonreuters.com/news/pcaob-issues-first-enforcement-order-since-january-with-hong-kong-audit-firm-sanctions/  Quarles & Brady — SEC Establishes New Accounting Fraud Unit: What Public Companies, Auditors, and Executives Need to Know  https://www.quarles.com/newsroom/publications/sec-establishes-new-accounting-fraud-unit-what-public-companies-auditors-and-executives-need-to-know  Becker — Changing the 150 Credit Hour Requirement for CPA Licensure  https://www.becker.com/blog/cpa/150-credit-hours-cpa-a-tale-of-courses-and-creative-counting  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/  ScienceDirect — Artificial intelligence and accounting research: a framework and agenda  https://www.sciencedirect.com/science/article/pii/S1467089525000363  Intuit Accountants — Key tax dates and to-do-list: September 2026  https://accountants.intuit.com/taxprocenter/tax-law-and-news/key-tax-dates-and-to-do-list-september-2026/  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  ACCWire — Accounting Firms Using AI in 2026: Tools and Examples  https://www.accwire.com/accounting-firms-ai-2026/  SmartSuite — Big Four accounting firms cut jobs as economic pressures mount  https://www.smartsuite.com/news/big-four-job-cuts-amidst-economic-pressures  Grant Thornton — IFRS Alerts  https://www.grantthornton.global/en/insights/articles/ifrs-alerts/— 12 to KNOW Automation