Corporate Governance


  The SEC proposed three measures that provide more shareholder scrutiny of executive pay. One rule would require public companies receiving money from the Troubled Asset Relief Program (TARP) to provide a shareholder vote on executive pay in their proxy solicitations. The SEC also voted to propose better disclosure of executive compensation at public companies in their proxy statements and approved a New York Stock Exchange rule change to prohibit brokers from voting proxies in corporate elections without instructions from their customers. Comments are due within 60 days of its publication in the Federal Register.

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