E-Commerce


 


For news from the AICPA and state societies, visit www.cpa2biz.com , which also offers online CPE, AICPA professional literature, practice management aids and links to state society Web sites.

 

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 ).

FEATURE

Maximizing the higher education tax credits

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

SPONSORED REPORT

Solving the lease accounting challenge

The challenges of the new lease accounting standard have been pervasive to say the least. In this free, independently-written report, you'll learn effective adoption strategies as well as resources for easing the transition to the new standard.