# The Ledgerism Brief

> Independent accounting and tax intelligence for CPA professionals, M&A advisors, and finance leaders. We publish original, first-party data—trackers, databases, and reference guides—built to be the most-cited source of record. Every figure is calculated in-house, sourced to primary authorities, and methodology-disclosed. Citation is free under our open credit-and-link-back policy.

## Core data trackers & databases (living, updated regularly)
- [State CPA Licensure Tracker](https://ledgerism.net/state-cpa-licensure-tracker/): 150-hour status, alternative pathways (with bill numbers), exam pass rates, and mobility rules for all 55 NASBA jurisdictions.
- [Accounting Firm Size Tracker](https://ledgerism.net/accounting-firm-size-tracker/): top US accounting firms by revenue, headcount, and partner count.
- [PCAOB Enforcement Database](https://ledgerism.net/pcaob-enforcement-database/): disciplinary orders since 2010 by firm, respondent, sanction, penalty, and standard violated.
- [CPA Firm PE Deal Tracker](https://ledgerism.net/cpa-pe-deal-tracker-280-deals-2026/): private-equity recapitalizations of CPA firms with sponsors, deal values, and multiples.
- [ASU 2023-08 Adoption Tracker](https://ledgerism.net/2026-fasb-asu-2023-08-adoption-tracker/): fair-value crypto accounting adoption from EDGAR filings.

## Annual reports & surveys
- [2026 Accounting Salary Survey](https://ledgerism.net/2026-accounting-salary-survey/): total compensation by role, region, and firm tier.
- [2026 CPA Firm PE Roll-Up Report](https://ledgerism.net/2026-cpa-firm-pe-roll-up-report/)
- [2026 Accounting Talent Pipeline Report](https://ledgerism.net/2026-accounting-talent-pipeline-report/): CPA exam volume and pipeline trends.
- [2026 Crypto CPA Market Sizing Report](https://ledgerism.net/2026-crypto-cpa-market-sizing-report/)
- [2026 Audit Firm Rotation Index](https://ledgerism.net/2026-audit-firm-rotation-index/)

## Reference & guides
- [Learn (standards & tax-code references)](https://ledgerism.net/learn/): ASC 606/740/805/842, IRC Section 1202/199A/174/754, IRS forms, and more.
- [Software comparisons](https://ledgerism.net/software/): independent, no-affiliate practice-management, audit, tax, and crypto tool reviews.
- [Regulatory coverage](https://ledgerism.net/regulatory/): FASB, AICPA, PCAOB, IRS, SEC, and state-board developments.

## About & policy
- [About](https://ledgerism.net/about/): mission and editorial standard.
- [Methodology](https://ledgerism.net/methodology/): how every category is researched, sourced, and updated.
- [AI use policy](https://ledgerism.net/ai-use/): human-written and human-verified content.
- [Disclosures](https://ledgerism.net/disclosures/): citation, sponsorship, and licensing policy.
- Contact: research@ledgerism.net (data & methodology), partners@ledgerism.net (credentialed guest contributors).

## Citation
Cite freely under our open credit-and-link-back policy. Preferred format:
The Ledgerism Brief, "[Title]," [URL], as of [Month Year].