Internal Controls


The AICPA Audit Committee Effectiveness Center issued “SOX Section 404: Responding to an Adverse Report—A Checklist for the Audit Committee,” which can be downloaded free at www.aicpa.org/audcommctr . The checklist provides an overview of the Sarbanes-Oxley Act’s internal control evaluation requirements and specifies actions audit committees should take in response to adverse reports.

SPONSORED REPORT

Solving the lease accounting challenge

The challenges of the new lease accounting standard have been pervasive to say the least. In this free, independently-written report, you'll learn effective adoption strategies as well as resources for easing the transition to the new standard.

FEATURE

Tackling TCJA changes this tax season

Return preparers must be ready for how the Tax Cuts and Jobs Act has modified many common features of individual and business returns.