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

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.

FEATURE

Maximizing the higher education tax credits

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