The SEC issues final rules ( www.sec.gov/rules/final/33-8124.htm
), effective August 29, requiring a public company’s principal
executive and financial officers to certify the financial and other
information in their organization’s quarterly and annual reports. The
commission also solicited, through October 9, public comments on the
advisability of extending this requirement to definitive proxy and
information statements.
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FEATURE
Tackling TCJA changes this tax seasonReturn preparers must be ready for how the Tax Cuts and Jobs Act has modified many common features of individual and business returns.