E-Commerce


 


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E-COMMERCE

The SEC adopts rule amendments that permit registered investment companies and advisers to store required records on electronic media. The decision updates rule 31a-2 under the Investment Company Act of 1940 and rule 204-2 under the Investment Advisers Act of 1940 ( www.sec.gov/news/digest/05-24.txt ).

SPONSORED REPORT

A new line of business to consider

Technology assessments may open the door to new engagement opportunities for your firm. What is a technology assessment? How do you perform one? JofA Tech Q&A author J. Carlton Collins shows you in a detailed explanation.

FEATURE

Maximizing the higher education tax credits

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