Atrial fibrillation (AF) is the most common arrhythmia encountered by clinicians. Clinical decision-making focuses on reducing ischemic stroke risk in AF patients; however, AF is also associated with an increased risk of acute coronary syndromes (ACS). Patients with ACS and concurrent AF are less likely to receive appropriate therapies and more likely to experience adverse outcomes than ACS patients in sinus rhythm (SR). Clinicians may be able to stratify ACS patients at increased risk of AF development based on clinical characteristics. Evidence supporting specific therapeutic options for prevention of ACS in AF patients or for prevention of AF in ACS patients is limited, however there is some evidence of differing effects among oral anticoagulant regimens in these populations. Investigations of the relationship of AF with the full spectrum of ACS are not well described and should be the focus of future research.

The financial markets are still sorting through the lengthy list of compliance measures created by the Sarbanes‐Oxley legislation and other reforms being proposed by the SEC, NASDAQ, state attorneys general, institutional investors, and others. This preoccupation should not derail corporate efforts to comply with the mandates of the USA Patriot Act, an especially important measure that is applicable to companies defined as “financial institutions” by the Act. The Act has several purposes: to better detect and deter incidents of money laundering; prevent financing of terrorist activity; and more severely penalize those who launder money by strengthening, broadening, and clarifying federal money‐laundering laws.

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