What would you do if a natural or manmade catastrophe devastated the city where your business is located? Would your employees know where to go and what to do? Would you be able to access essential business data and applications? What can you do now to ensure your business can endure a future calamity?

Assurance Opportunities Broaden

As companies begin to see more value in producing sustainability reports, they will need external assurance. Now is the time for CPAs to take advantage of an opportunity by expanding their skill sets to provide assurance on sustainability.

Analyzing Liquidity Using the Cash Conversion Cycle

Auditors and other accountants who help management assess corporate risks would benefit if companies added the cash conversion cycle method to more traditional measures of liquidity.

The Tax Adviser

Protecting Communications and Documents From IRS Summons Enforcement

Tax practitioners should understand when communications and work product are protected from IRS summons enforcement by the Sec. 7525 practitioner client privilege or the work product privilege.

What's New?

	AICPA Audit and Accounting Guide Not for Profit Entities

	The JOBS Act of 2012: Tools, Tips & Tactics

	10 Steps to a Digital Practice in the Cloud: New Levels of CPA Firm Workflow Efficiency

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AICPA Insiders

From the CPA Insider:

Setting a Higher Threshold for Internal Control System Maintenance
By Chuck Landes, CPA
Proposed update to COSO framework addresses the changing business environment.

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