{
  "schema": "spion-log/1.0",
  "generator": "spion_ci.py/1.0",
  "as_of": "2026-09-08T21:14:04Z",
  "events": [
    {
      "utc": "2026-07-26T23:58:36Z",
      "source": "pcaob-standard-setting-projects",
      "kind": "baseline",
      "paragraphs": 100,
      "text_len": 8143
    },
    {
      "utc": "2026-07-26T23:58:38Z",
      "source": "gao-yellow-book-page",
      "kind": "error",
      "detail": "HTTP 403 Forbidden"
    },
    {
      "utc": "2026-07-26T23:58:42Z",
      "source": "aicpa-exposure-drafts-landing",
      "kind": "baseline",
      "paragraphs": 9,
      "text_len": 1021
    },
    {
      "utc": "2026-07-26T23:58:45Z",
      "source": "gasb-documents-for-comment",
      "kind": "error",
      "detail": "HTTP 403 Forbidden"
    },
    {
      "utc": "2026-07-28T04:09:01Z",
      "source": "fasb-technical-agenda",
      "kind": "change",
      "signal": "derived-bytes",
      "declared_moved": true,
      "note": "byte hash over binary; PDF metadata churn can produce a move with no substantive edit",
      "bytes_before": 298300,
      "bytes_after": 297858
    },
    {
      "utc": "2026-07-28T04:09:45Z",
      "source": "gasb-documents-for-comment",
      "kind": "baseline",
      "paragraphs": 0,
      "text_len": 0
    },
    {
      "utc": "2026-07-28T10:13:43Z",
      "source": "gasb-documents-for-comment",
      "kind": "error",
      "detail": "HTTP 403 Forbidden"
    },
    {
      "utc": "2026-07-29T21:32:26Z",
      "source": "fasb-technical-agenda",
      "kind": "change",
      "signal": "derived-bytes",
      "declared_moved": true,
      "note": "byte hash over binary; PDF metadata churn can produce a move with no substantive edit",
      "bytes_before": 297858,
      "bytes_after": 300528
    },
    {
      "utc": "2026-07-30T17:11:19Z",
      "source": "fasb-technical-agenda",
      "kind": "change",
      "signal": "derived-bytes",
      "declared_moved": true,
      "note": "byte hash over binary; PDF metadata churn can produce a move with no substantive edit",
      "bytes_before": 300528,
      "bytes_after": 300559
    },
    {
      "utc": "2026-07-31T22:14:29Z",
      "source": "pcaob-standard-setting-projects",
      "kind": "change",
      "signal": "derived-and-declared",
      "declared_moved": true,
      "paragraphs_added": 1,
      "paragraphs_removed": 0,
      "text_len_before": 8143,
      "text_len_after": 8243,
      "hash_before": "06b5a33ded4ae407b0959a40f7eacf6b790a4c8e96b21de39eb71f008ee985b3",
      "hash_after": "b2171ecf461ec086a6b2b3a16b111262ed03a875e6a53a1c5fc3e66feddc391f",
      "excerpt": [
        "PCAOB Staff Statement on “No-Deny” Language in Settled Disciplinary Orders and Offers of Settlement"
      ],
      "excerpt_truncated": false
    },
    {
      "utc": "2026-08-05T22:31:51Z",
      "source": "fasb-technical-agenda",
      "kind": "change",
      "signal": "derived-bytes",
      "declared_moved": true,
      "note": "byte hash over binary; PDF metadata churn can produce a move with no substantive edit",
      "bytes_before": 300559,
      "bytes_after": 292652
    },
    {
      "utc": "2026-08-08T04:32:23Z",
      "source": "pcaob-standard-setting-projects",
      "kind": "change",
      "signal": "derived-and-declared",
      "declared_moved": true,
      "paragraphs_added": 1,
      "paragraphs_removed": 1,
      "text_len_before": 8243,
      "text_len_after": 8222,
      "hash_before": "b2171ecf461ec086a6b2b3a16b111262ed03a875e6a53a1c5fc3e66feddc391f",
      "hash_after": "333bf00070b9819cc51bd294670a1338d5bf3060fb7967cb54cc284e8c3c0b64",
      "excerpt": [
        "On June 23, 2026, the Board issued a request for public comment  on PCAOB Standard Setting. The comment period is closed."
      ],
      "excerpt_truncated": false
    },
    {
      "utc": "2026-08-21T02:00:26Z",
      "source": "fasb-technical-agenda",
      "kind": "change",
      "signal": "derived-bytes",
      "declared_moved": true,
      "note": "byte hash over binary; PDF metadata churn can produce a move with no substantive edit",
      "bytes_before": 292652,
      "bytes_after": 292777
    },
    {
      "utc": "2026-08-23T13:05:36Z",
      "source": "aicpa-exposure-drafts-landing",
      "kind": "error",
      "detail": "HTTP 503 Service Temporarily Unavailable"
    },
    {
      "utc": "2026-08-27T09:57:08Z",
      "source": "fasb-technical-agenda",
      "kind": "change",
      "signal": "derived-bytes",
      "declared_moved": true,
      "note": "byte hash over binary; PDF metadata churn can produce a move with no substantive edit",
      "bytes_before": 292777,
      "bytes_after": 293179
    },
    {
      "utc": "2026-08-27T22:24:30Z",
      "source": "fasb-technical-agenda",
      "kind": "change",
      "signal": "derived-bytes",
      "declared_moved": true,
      "note": "byte hash over binary; PDF metadata churn can produce a move with no substantive edit",
      "bytes_before": 293179,
      "bytes_after": 293197
    },
    {
      "utc": "2026-09-01T21:07:03Z",
      "source": "pcaob-standard-setting-projects",
      "kind": "change",
      "signal": "derived-and-declared",
      "declared_moved": true,
      "paragraphs_added": 0,
      "paragraphs_removed": 1,
      "text_len_before": 8222,
      "text_len_after": 8214,
      "hash_before": "333bf00070b9819cc51bd294670a1338d5bf3060fb7967cb54cc284e8c3c0b64",
      "hash_after": "d2bf7bf435f126f91d5c9c0c98f17e97e71523fd03b64cb642f2b964977e810d",
      "excerpt": [],
      "excerpt_truncated": false
    },
    {
      "utc": "2026-09-02T11:26:33Z",
      "source": "pcaob-standard-setting-projects",
      "kind": "change",
      "signal": "derived-and-declared",
      "declared_moved": true,
      "paragraphs_added": 1,
      "paragraphs_removed": 0,
      "text_len_before": 8214,
      "text_len_after": 8222,
      "hash_before": "d2bf7bf435f126f91d5c9c0c98f17e97e71523fd03b64cb642f2b964977e810d",
      "hash_after": "333bf00070b9819cc51bd294670a1338d5bf3060fb7967cb54cc284e8c3c0b64",
      "excerpt": [
        "Standard-Setting, Research, and Rulemaking Projects | PCAOB"
      ],
      "excerpt_truncated": false
    },
    {
      "utc": "2026-09-03T04:39:12Z",
      "source": "fasb-technical-agenda",
      "kind": "change",
      "signal": "derived-bytes",
      "declared_moved": true,
      "note": "byte hash over binary; PDF metadata churn can produce a move with no substantive edit",
      "bytes_before": 293197,
      "bytes_after": 292320
    }
  ]
}
