A Practical Guide to Complying With SAS No. 99’s Key Requirements.

BY THOMAS E. MCKEE

In recent years CPAs’ role in fighting fraud has expanded and become more complex. To help practitioners fulfill their increased obligations under SAS no. 99, here’s a step-by-step guide to understanding and complying with its requirements.

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Excel walk-through: Sparklines

Want to liven up your spreadsheets with some color and graphical elements? Kelly L. Williams, CPA, Ph.D., shows how to use Excel sparklines, which illustrate data trends and patterns via small charts that fit in a single Excel cell.