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

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.