Auditing


The AICPA Employee Benefit Plan Audit Quality Center ( www.aicpa.org/ebpaqc ), launched in March 2004, reported that more than 700 firms—from 48 states, the District of Columbia and Puerto Rico—have enrolled as members. These firms perform more than 55% of the approximately 80,000 audits conducted annually in compliance with the Employee Retirement Income Security Act (ERISA). The AICPA established the online center as a voluntary membership community and resource site for firms committed to performing high-quality audits in this arena.

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.