Commissioner Paul R. Carey’s death leaves the SEC three members short of its full complement, but it still can conduct business. The two remaining commissioners, Laura S. Unger and Isaac C. Hunt, Jr., constitute a quorum ( ; ).

The Social Security Administration addresses women’s benefits issues in a new segment of its Web site, and enables wage-earners’ spouses to apply online for retirement benefits ( ; ).

The Health Care Financing Administration, which manages funding for Medicare and the federal share of Medicaid, takes a new name—the Centers for Medicare and Medicaid Services—and aims to improve its responsiveness to beneficiaries and health-care providers ( ).


6 key areas of change for accountants and auditors

New accounting standards on revenue recognition, leases, and credit losses present implementation challenges. This independently-written report identifies the hurdles that accounting professionals face and provides tips for overcoming the challenges.


How tax reform will impact individual taxpayers

Amy Wang, a CPA who is a senior technical manager for tax advocacy at the AICPA, answers to some of the most common questions on how the new tax reform law will impact individual taxpayers.