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

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.