Enforcement


The Public Company Accounting Oversight Board (PCAOB) introduced communications links that make it easier to contact the board when a registered public accounting firm—or anyone associated with it—may have violated provisions of the Sarbanes Oxley Act of 2002, PCAOB rules or other applicable laws ( www.pcaobus.org/tips ). Concerned parties now can submit information and complaints by fax (202-862-0757) or telephone (800-741-3158), online ( www.pcaobus.org/tips/tips.aspx ) or by mail (PCAOB Complaint Center, 1666 K St., N.W., Washington, D.C. 20006). Information about a PCAOB employee should be sent by e-mail to the board’s Office of Internal Oversight and Performance Assurance at iopa@pcaobus.org .

SPONSORED REPORT

A new line of business to consider

Technology assessments may open the door to new engagement opportunities for your firm. What is a technology assessment? How do you perform one? JofA Tech Q&A author J. Carlton Collins shows you in a detailed explanation.

FEATURE

Maximizing the higher education tax credits

A counterintuitive strategy can save taxes by including otherwise excludable scholarships in gross income.