Data Point: 245


The number of public companies that went private in 2004—
up from 143 in 2001, according to the Government Accountability Office
(GAO)—due largely to the cost of Sarbanes-Oxley compliance.

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Getting leases in line

ASC Topic 842 is a relatively simple standard that can mean profound changes for organizations with leases. This report examines what makes this standard challenging and describes new ways for CPAs to add value.