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SOURCES:
IFRS Foundation — Statement of cash flows and related matters - Project update
https://www.ifrs.org/content/dam/ifrs/meetings/2026/june/fasb-iasb-education-meeting/ap20-scf-project-update.pdf
Cleary Gottlieb — The Shifting SEC Enforcement Landscape: 2025 Year-in-Review
https://www.clearygottlieb.com/news-and-insights/publication-listing/the-shifting-sec-enforcement-landscape-2025-year-in-review
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
By DeWayne SearcySOURCES:
IFRS Foundation — Statement of cash flows and related matters - Project update
https://www.ifrs.org/content/dam/ifrs/meetings/2026/june/fasb-iasb-education-meeting/ap20-scf-project-update.pdf
Cleary Gottlieb — The Shifting SEC Enforcement Landscape: 2025 Year-in-Review
https://www.clearygottlieb.com/news-and-insights/publication-listing/the-shifting-sec-enforcement-landscape-2025-year-in-review
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