SOURCES:
  Accounting Today — SEC, FASB prepare for semi-annual reporting option
  https://www.accountingtoday.com/news/sec-fasb-prepare-for-semi-annual-reporting-option
  Morgan Lewis — Securities Enforcement Roundup – January 2026
  https://www.morganlewis.com/pubs/2026/02/securities-enforcement-roundup-january-2026
  Journal of Accountancy — How will accountants learn new skills when AI does the work?
  https://www.journalofaccountancy.com/issues/2026/mar/how-will-accountants-learn-new-skills-when-ai-does-the-work/
— 12 to KNOW Automation