Auditing


For news from the AICPA and state societies, visit www.cpa2biz.com , which also offers online CPE, AICPA professional literature, practice management aids and links to state society Web sites.

President Bush signed into law on July 30 the Sarbanes-Oxley Act of 2002 (www.aicpa.org/info/sarbanes_oxley_summary.htm), establishing the Public Company Accounting Oversight Board, which assumes the profession’s regulatory powers, increases public participation in the regulation of registered accounting firms and prohibits audit firms from providing a wide array of nonaudit consulting services to their corporate clients.

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Getting leases in line

ASC Topic 842 is a relatively simple standard that can mean profound changes for organizations with leases. This report examines what makes this standard challenging and describes new ways for CPAs to add value.