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SOURCES: The CAQ Public Policy Alert — 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] CPA Trendlines — Outlook 2026: Agentic AI Reaches the Tipping Point in Tax and Accounting Firms https://cpatrendlines.com/2026/01/10/outlook-2026-agentic-ai-reaches-the-tipping-point-in-tax-and-accounting-firms/ [https://cpatrendlines.com/2026/01/10/outlook-2026-agentic-ai-reaches-the-tipping-point-in-tax-and-accounting-firms/] Madras Accountancy — CPA Staffing Shortage Solutions for 2026 https://madrasaccountancy.com/blog-posts/cpa-firm-staffing-shortage-solutions-2026 [https://madrasaccountancy.com/blog-posts/cpa-firm-staffing-shortage-solutions-2026] — 12 to KNOW Automation
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