Securities


The SEC proposes two rules governing mutual funds’ and investment advisers’ proxy voting on behalf of their investors and clients, respectively. The first proposal ( www.sec.gov/rules/proposed/33-8131.htm ) would require mutual funds to disclose the policies and procedures they use to determine how to vote proxies relating to their shareholders’ securities. Fund companies also would have to make available records of the specific votes they cast. The second proposed rule ( www.sec.gov/rules/proposed/ia-2059.htm ) would assign the same responsibilities to investment advisers. Comments on both proposals are due December 6.

SPONSORED REPORT

Revenue recognition: A complex effort

Implementing the new standard requires careful judgment. Learn how to make significant accounting judgments and document them and collaborate with peers for consistent application.

TECHNOLOGY Q&A

How to create maps in Excel 2016

Microsoft Excel 2016 has two new mapping capabilities. J. Carlton Collins, CPA, demonstrates how to make masterful 2D and 3D maps in Excel 2016.

QUIZ

News quiz: Economy and health care changes top CPAs’ list

CPA decision-makers’ economic outlook and the House Republicans’ proposed tax changes as part of replacing the Patient Protection and Affordable Care Act received attention recently. See how much you know with this short quiz.