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SOURCES: The CAQ — Public Policy and Technical Alert | December 2025 https://www.thecaq.org/public-policy-and-technical-alert-december-2025 [https://www.thecaq.org/public-policy-and-technical-alert-december-2025] SEC.gov — SEC Rescinds Policy Regarding Denials of Settlements in Enforcement Actions https://www.sec.gov/newsroom/press-releases/2026-45-sec-rescinds-policy-regarding-denials-settlements-enforcement-actions [https://www.sec.gov/newsroom/press-releases/2026-45-sec-rescinds-policy-regarding-denials-settlements-enforcement-actions] 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/ [https://www.journalofaccountancy.com/issues/2026/mar/how-will-accountants-learn-new-skills-when-ai-does-the-work/] — 12 to KNOW Automation
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