Auditing


The AICPA Employee Benefit Plan Audit Quality Center ( www.aicpa.org/ebpaqc ), launched in March 2004, reported that more than 700 firms—from 48 states, the District of Columbia and Puerto Rico—have enrolled as members. These firms perform more than 55% of the approximately 80,000 audits conducted annually in compliance with the Employee Retirement Income Security Act (ERISA). The AICPA established the online center as a voluntary membership community and resource site for firms committed to performing high-quality audits in this arena.

SPONSORED REPORT

The technology assessment engagement

Are you working with the best technology? Do you know how to help your clients determine if their technology stack measures up? In this free report, J. Carlton Collins, CPA, explains how to answer those questions via a technology assessment engagement.

FEATURE

Maximizing the higher education tax credits

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