Fraud


Attempted check fraud soars, says American Bankers Association
( www.aba.com/Products/PS98_218950.htm ).

SEC alerts auditors to fraudulent financial reporting techniques
( www.sec.gov/news/speeches/spch454.htm ).

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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.

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Maximizing the higher education tax credits

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