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

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.

PODCAST

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.