Securities


To help airlines and insurers quickly raise essential capital in the wake of the September 11 terrorist attacks, the SEC simplifies its securities registration process and sets up special telephone (202-942-2816) and e-mail ( cfhotline@sec.gov ) response systems to answer registrants’ financing and disclosure questions. ( www.sec.gov/news/press/2001-107.txt )

The SEC asks securities brokers and dealers, investment advisers, mutual fund companies and transfer agents to voluntarily provide any information they have on the growing list of individuals and organizations the FBI is investigating in relation to the Pentagon and World Trade Center attacks. ( www.sec.gov/news/press/2001-103.txt )

The SEC proposes amendments to regulation S-T, which governs the commission’s electronic data gathering, analysis and retrieval (EDGAR) system. The changes would require foreign private issuers and foreign governments to submit their securities filings through EDGAR. According to the SEC, this would increase efficiency and give the public easier access to information on foreign registrants, who currently are permitted, but not required, to file electronically. Comments are due to the SEC by December 3. ( www.sec.gov/rules/proposed.shtml )

SPONSORED REPORT

How the election may affect taxation of business income

This report summarizes recent proposals to reform the U.S. business income tax system and considers the path to enactment of any such legislation.

VIDEO

How to Excel pivot a general ledger

The general ledger is a vast historical data archive of your company's financial activities, including revenue, expenses, adjustments, and account balances. J. Carlton Collins, CPA, shows how to prepare data for, and mine data with, PivotTables.

QUIZ

Did you follow 2016’s biggest accounting news?

CPAs will remember 2016 as a year of new standards and new faces. How well did you follow the biggest accounting events? The 7 questions in this quiz will help you find out