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 .

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In focus: Payroll

Providing payroll services that comply with ever-changing regulations and meet evolving employee and employer demands is no easy task. Paychex's Tom Hammond discusses common payroll considerations for CPA firms.