The Ledger, Edition No. 158 for Monday, September 14, 2026

Journal of Accountancy — FASB updates investment company fair value reporting standard  https://www.journalofaccountancy.com/news/2026/sep/fasb-updates-investment-company-fair-value-reporting-standard/  Thomson Reuters Tax & Accounting — SEC examines PCAOB's audit inspections, citing industry concerns, other reasons  https://tax.thomsonreuters.com/news/sec-examines-pcaobs-audit-inspections-citing-industry-concerns-other-reasons/  Financial Services Observer (Greenberg Traurig) — SEC Creates Financial Reporting and Accounting Unit in Enforcement Division  https://www.gtlaw-financialservicesobserver.com/2026/08/sec-creates-financial-reporting-and-accounting-unit-in-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/  Accounting Perspectives (Wiley) — Artificial Intelligence and Auditing: A Bibliometric Study  https://onlinelibrary.wiley.com/doi/10.1111/1911-3838.70008  Current Federal Tax Developments (Kaplan) — Rev. Proc. 2026-32  https://www.currentfederaltaxdevelopments.com/  ESG Dive — Companies face fragmented climate risk disclosure landscape in 2026  https://www.esgdive.com/news/corporate-climate-risk-disclosure-landscape-2026-challenges-data-outlook/810854/  ACCWire — Accounting Firms Using AI in 2026: Tools and Examples  https://www.accwire.com/accounting-firms-ai-2026/  CPA Practice Advisor — KPMG Elects New Global Chairman and CEO  https://www.cpapracticeadvisor.com/2026/03/20/kpmg-elects-new-global-chairman-and-ceo/180056/  Tech Times — KPMG Australia Appoints John Sams CEO as Treasury Targets Big Four Breakup  https://www.techtimes.com/articles/321192/20260721/kpmg-australia-appoints-john-sams-ceo-treasury-targets-big-four-breakup.htm— 12 to KNOW Automation