The Ledger, Edition No. 26 for Tuesday, May 5, 2026

from 12 to KNOW · host DeWayne Searcy

SOURCES: PCAOB — AS 1215: Audit Documentation (effective on 12/15/2026) https://pcaobus.org/oversight/standards/auditing-standards/details/as-1215--audit-documentation-(effective-on-12-15-2026) SEC — SEC's Division of Enforcement Announces Updates to Enforcement Manual https://www.sec.gov/newsroom/press-releases/2026-20-secs-division-enforcement-announces-updates-enforcement-manual Journal of Accountancy — How AI is transforming the audit — and what it means for CPAs https://www.journalofaccountancy.com/issues/2026/feb/how-ai-is-transforming-the-audit-and-what-it-means-for-cpas/— 12 to KNOW Automation

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The Ledger, Edition No. 26 for Tuesday, May 5, 2026

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