Professional Issues


Questions about the independence of investment analysts are attracting the SEC’s attention. Its acting chairman and its chief accountant worry that brokerage house researchers may be tailoring investment recommendations to suit their investment banking clients ( www.sec.gov/news/speech/spch477.htm ; www.sec.gov/news/speech/spch485.htm ).

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.