Auditing


AUDITING

Four years after its founding, the Independence Standards Board disbands, following the incorporation of many of its recommendations into the new SEC auditor independence rules and the strengthening of the AICPA’s professional ethics executive committee ( www.sec.gov/news/press/2001-72.txt ).

SPONSORED REPORT

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.

FEATURE

Maximizing the higher education tax credits

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