Financial Reporting


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.

PODCAST

What’s next for potential CPA licensure changes

A new model proposed by NASBA and the AICPA is designed with an eye on the future for newly licensed CPAs. The AICPA's Carl Mayes, CPA, provides background on the project and a look ahead to 2020.

VIDEO

What RPA is and how it works

Robotic process automation is like an Excel macro that can work on multiple applications, says Danielle Supkis Cheek, CPA. RPA can complete routine, repetitive tasks such as data entry, freeing up employee time from lower-level chores.