nnのCPA試験の旅 in Hawaii CPA試験の旅 in Hawaii

Hello again!

by nn_77
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タグ:S-corporation ( 1 ) タグの人気記事

75 → 100 ( S corp.)

Friday, March 17th, 2006
-------AUD:8/1  BEC:8/2   FAR:8/3  REG:8/4

*I have only 134 days to go before USCPA exam!


I have checked out the updated info on ANJO’s website, which is exclusively provided for its students, including me.

I introduced the updates on DEPENDENCY TEST the other day.

Today I’d like to introduce a change of the rules related in S-Corp selection.

According to the ANJO updates, the ceiling of the number of S-Corp shareholders is now 100, which used to be 75, as is explained in my old textbook.

I thought I should verify the info if I am to refer to this on my blog, so I tried an easy research on the internet, where I found the following page.


There it states, “S corporations are usually operated by a small number of business owners. For tax years beginning after 2004, the maximum number of shareholders an S corporation can have was increased from 75 to 100.”
Now I think this Anjo’s update info is reliable, because I got the above evidence, which was made by the third party and was obtained directly from the third party. (← You see? It’s an issue point that we learn in the EVIDENCE part in AUD! )
by nn_77 | 2006-03-17 14:01 | >REG | Comments(0)