On the Record


Although typically the major players have been making the headlines, defendants are coming from all types and sizes of businesses. … When it comes to corporate fraud, anyone can be a player.

Executive Roadmap to Fraud Prevention and Internal Control: Creating a Culture of Compliance by Martin T. Biegelman and Joel T. Bartow, John Wiley & Sons Inc., Hoboken, N.J., 2006.

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