FYI


Following the resignation of William J. McDonough, the SEC appointed William D. Gradison Jr. acting chair of the PCAOB and adopted new procedures for SEC Chairman Christopher Cox to use in filling the position. Gradison is a founding member of the PCAOB.

The PCAOB selected Thomas Ray to succeed Douglas R. Carmichael, who resigned as chief auditor, effective January 31, 2006. Ray has served as deputy chief auditor since June 2003.

Checking the status of refunds will be easier this year, thanks to a new version of the IRS Web site. The upgraded site has an improved search engine and highlights to help taxpayers find the most-requested forms, publications and online tools ( www.irs.gov ).

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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.