SOURCES:
  Center for Audit Quality — Public Policy and Technical Alert
  https://www.thecaq.org/public-policy-and-technical-alert-december-2025
  Harvard Law School Forum on Corporate Governance — SEC Enforcement FY2025 Results Signal Shift in Priorities
  https://corpgov.law.harvard.edu/2026/05/05/sec-enforcement-fy2025-results-signal-shift-in-priorities-in-direct-critique-of-prior-administration/
  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