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The midterms change who votes. They do not change what passes.

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Oct 6, 2026

The midterms change who votes. They do not change what passes.

Legislating against a sitting administration needs two-thirds of both chambers, and no plausible result delivers that. What does change is state law, where a single party can move in a year — and the blueprint for 2028.

The Editors
The Editors

Archive

The midterms change who votes. They do not change what passes.

/

Oct 6, 2026

The midterms change who votes. They do not change what passes.

Legislating against a sitting administration needs two-thirds of both chambers, and no plausible result delivers that. What does change is state law, where a single party can move in a year — and the blueprint for 2028.

The Editors
The Editors
Six days to close. Thirty-eight to file. Both are true.

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Sep 29, 2026

Six days to close. Thirty-eight to file. Both are true.

APQC counts calendar days from trial balance to consolidated statements. Your board, your auditors and your lender are each watching a different point on the chain — and for private companies, the last one may be forty-five days out.

The Editors
The Editors
Every plan since 2023 assumed the next move was down.

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Sep 22, 2026

Every plan since 2023 assumed the next move was down.

The Fed raised to 3.75–4% in a unanimous vote, and its own projections now show rates flat through 2027. Budget season starts now.

The Editors
The Editors
$160 billion raised this year. Half of it was one company.

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Sep 15, 2026

$160 billion raised this year. Half of it was one company.

SpaceX, SK Hynix and Cerebras have all priced. OpenAI has moved to 2027, Anduril still has not filed, and what is left has nine weeks and an election to get through.

The Editors
The Editors
The average new CFO is 48. Last year they were 52.

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Sep 8, 2026

The average new CFO is 48. Last year they were 52.

Boards are promoting from within at above-average rates, and reaching younger to do it. Whether that is bench strength or bench thinness depends on who is left underneath.

The Editors
The Editors
Your tariff refund arrived. Deciding whose it is comes next.

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Sep 1, 2026

Your tariff refund arrived. Deciding whose it is comes next.

The Supreme Court struck down the IEEPA tariffs and Customs is paying the money back. Three companies have now reported it three different ways — and one expects to hand most of it to its customers.

The Editors
The Editors
If it takes ten years to make a senior accountant, what if AI took the first three?

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Aug 25, 2026

If it takes ten years to make a senior accountant, what if AI took the first three?

CPA roles take 73 days to fill and the candidate pipeline is down 30% since 2016. The work that used to build experience is the work AI does best.

The Editors
The Editors
The disclosure lands in 2028. The work starts in five months.

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Aug 18, 2026

The disclosure lands in 2028. The work starts in five months.

FASB's new expense breakdown means splitting payroll across COGS, SG&A and R&D. Your ledger has to start tagging it in January.

The Editors
The Editors
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