SOURCES:
  KPMG — Q4 2025 new IFRS® Accounting Standards and amendments: Are you ready?
  https://kpmg.com/us/en/articles/2025/q4-2025-new-ifrs-accounting-standards-amendments-are-you-ready.html
  CPA Practice Advisor — SEC and PCAOB Enforcement Plummets
  https://www.cpapracticeadvisor.com/2026/03/04/sec-and-pcaob-enforcement-plummets/179232/
  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