Risk Management


The Committee of Sponsoring Organizations of the Treadway Commission (COSO), of which the AICPA is a founding member, published Enterprise Risk Management—Integrated Framework ( www.coso.org/publications/ ), which describes risk management components, principles and concepts for organizations of all sizes. Built on the foundation of COSO’s Internal Control—Integrated Framework, which many U.S. entities are using to guide their Sarbanes-Oxley compliance efforts, the risk management framework explains valuable techniques that boards of directors, senior corporate managers and others can use to both protect and enhance organizational assets. The new framework (product no. 990015JA) is available at www.cpa2biz.com . Orders for 10 or more copies should be made at 888-777-7077.

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How tax reform will impact individual taxpayers

Amy Wang, a CPA who is a senior technical manager for tax advocacy at the AICPA, answers to some of the most common questions on how the new tax reform law will impact individual taxpayers.