Ethics


The PCAOB proposed rules that identify specific circumstances in which providing tax services impairs auditors’ independence; increase auditors’ responsibility for obtaining audit committee preapproval of tax services rendered to audit clients; prohibit persons associated with an audit firm from causing it to violate relevant laws, rules and regulations; and include certain definitions integral to observing the rules ( www.pcaobus.org/rules_of_the_board/documents/docket_017/release2004-015.pdf ). The board will consider comments, which are due February 14, 2005, before adopting the rules, which it will submit to the SEC for approval as required by section 107 of the Sarbanes-Oxley Act.

SPONSORED REPORT

CPEOs provide peace of mind around payroll services

The creation of these new IRS-certified service providers for small businesses clarifies some issues around traditional professional employer organizations.

QUIZ

8 sentences to help you master subject-verb agreement

When professionals prepare written material for readers inside their organization or outside, they should make sure that no errors distract from the message they need to convey. Take this short quiz for practice in subject-verb agreement.