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

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.