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When Does a 'Protected Cell' Fail the IRS Test?
Protected cell companies don't always past muster as an insurance captive. January 29, 2008
Who Needs the Big Four?
Companies both big and small that are going global, need access to regulators, and want to avoid the cost of switching—that's who. January 24, 2008
Audit Costs Not Affected by Big Four's Stronghold: GAO
A new report goes against the belief that there should be more competition among the largest accounting firms. January 14, 2008
Nailing Down the Cost of 404
Small businesses are paying an average of $78,000 a year to comply with the internal-control provisions of Sarbanes-Oxley, a new study claims. January 10, 2008
Deloitte Dumped for 43 Percent Discount
A micro-cap company decides its Big Four auditor is too expensive. January 8, 2008
Small Business, Big Problems
Lousy morale, decrepit systems, and a crushing workload: Can a private-sector CFO save the SBA? January 1, 2008
Best of 2007: Smaller Businesses
Was it a year of regulatory concessions for smaller companies or were their demands for scalable, less-costly rules ignored? Turns out, it was a little of both. December 20, 2007
What the 404 Delay Means for Small Companies
Their internal-control reports will not be audited the first year. December 12, 2007
One-year Delay on 404 in the Works
SEC Chairman Christopher Cox is asking his fellow commissioners for another one-year reprieve for smaller businesses. December 12, 2007
The SEC Wraps a Small-Biz Gift
Courtesy of a rule change, about 1,400 additional small companies now are eligible to make shelf offerings. December 11, 2007