Finds Ethics Rulings' Language Disturbing


I was appalled when I read the new ethics rulings no. 107 and no. 108 (JofA, May98, page 117). The inclusion of the word "cohabitant" in the rulings suggests that the AICPA approves of immoral behavior. If this is true, it will damage the reputation of the CPA profession.

Grover L. Porter, CPA, Ph.D.
Professor of Accounting
University of Alabama
Huntsville, Alabama

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The technology assessment engagement

Are you working with the best technology? Do you know how to help your clients determine if their technology stack measures up? In this free report, J. Carlton Collins, CPA, explains how to answer those questions via a technology assessment engagement.

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Maximizing the higher education tax credits

A counterintuitive strategy can save taxes by including otherwise excludable scholarships in gross income.