SOURCES:
  IFRS Foundation — IASB Update April 2026
  https://www.ifrs.org/news-and-events/updates/iasb/2026/iasb-update-april-2026/
  CFO Dive — Will 2026 be a decisive or disruptive year for CPA pathways?
  https://www.cfodive.com/news/2026-decisive-disruptive-year-cpa-pathways-accounting/809877/
  Karbon Magazine — Guide to AI in Accounting: Trends, Tools, and Stats (Updated 2026)
  https://karbonhq.com/resources/ai-in-accounting/
— 12 to KNOW Automation