The Ledger, Edition No. 159 for Tuesday, September 15, 2026

 Deloitte Accounting Research Tool (DART) — FASB Holds September 3 Meeting  https://dart.deloitte.com/USDART/home/news/all-news/2025/sep/fasb-holds-sep-3-meeting  CLS Blue Sky Blog (Columbia Law School) — Are the Big Four Auditors' PCAOB Inspection Results Too Good to Be True?  http://clsbluesky.law.columbia.edu/2026/09/09/are-the-big-four-auditors-pcaob-inspection-results-too-good-to-be-true/  O'Melveny & Myers — SEC Launches Unit Focused on Disclosure and Accounting Fraud  https://www.omm.com/insights/alerts-publications/sec-launches-unit-focused-on-disclosure-and-accounting-fraud/  CFO Brew — RIP, 150-hour rule  https://www.cfobrew.com/stories/rip-150-hour-rule  UWorld CPA Review — CPA Exam Pass Rates – Updated with Q1 2026 Results  https://accounting.uworld.com/cpa-review/cpa-exam/pass-rates/  Intuit Blog — New Accounting Futures Program  https://www.intuit.com/blog/social-responsibility/job-readiness/accounting-futures-program/  The Accounting Review (American Accounting Association) — Managing Quality Control System Changes: How Audit Firm Leaders Experience and Navigate Conflicting Institutional Demands  https://publications.aaahq.org/accounting-review/article-abstract/101/1/379/14024/Managing-Quality-Control-System-Changes-How-Audit  Sullivan & Cromwell LLP — September 8 Tax Policy Update  https://www.sullcrom.com/insights/memo/2026/September/September-8-Tax-Policy-Update  Foley Hoag LLP — SEC Proposes Full Rescission of Climate-Related Disclosure Rules  https://foleyhoag.com/news-and-insights/blogs/energy-and-climate-counsel/2026/may/sec-proposes-full-rescission-of-climate-related-disclosure-rules/  ACCWire — Accounting Firms Using AI in 2026: Tools and Examples  https://www.accwire.com/accounting-firms-ai-2026/  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  BTCC — IASB Puts Cryptocurrencies on the 2026 Accounting Agenda: What You Need to Know  https://www.btcc.com/en-US/square/H0ldM4st3r/1381507— 12 to KNOW Automation