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.

SPONSORED REPORT

Building client loyalty with payroll services

In this report, CPA experts detail their tactics for performing successful payroll services, how to mitigate risk in the process, and the impact payroll can have as a value-added service.

PODCAST

Using drones to enhance audits

Hermann Sidhu, CPA, global assurance digital leader at EY, walks us through EY’s exciting new project to use drones to help audit large warehouses and outdoor inventories.