Compliance



The SEC extended an order it originally issued in 2003 that allows nonpublic broker-dealers to continue filing with the commission balance sheets and income statements—and sending their customers a balance sheet—certified by independent public accountants, rather than by public accounting firms registered with the PCAOB ( www.sec.gov/rules/other/34-52909.pdf ). The extension is effective for fiscal years that end before January 1, 2007.

RESOURCES

Keeping you informed and prepared amid the coronavirus outbreak

We’re gathering the latest news stories along with relevant columns, tips, podcasts, and videos on this page, along with curated items from our archives to help with uncertainty and disruption.

VIDEO

Excel walk-through: Sparklines

Want to liven up your spreadsheets with some color and graphical elements? Kelly L. Williams, CPA, Ph.D., shows how to use Excel sparklines, which illustrate data trends and patterns via small charts that fit in a single Excel cell.