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$639 billion assets held by Lehman Brothers Holdings, Inc.(the numbers)
$639 billion Assets held by Lehman Brothers Holdings, Inc. when it filed for bankruptcy Sept. 15, making it the largest corporate bankruptcy case in the U.S. . . .

85% Number of nearly 900 international companies.(the numbers)
85% Number of nearly 900 international companies surveyed that reported at least one serious incident of fraud during the past three years. --Kroll Global Fraud . . .

77% Number of workers.(the numbers)
77% Number of workers who say having paid sick days is "very important." --National Opinion Research . . .

$19,000 The approximate amount of debt the average graduate leaves college.(the numbers)
$19,000 The approximate amount of debt the average graduate leaves college with.--Professional Education . . .

CalCPA leaders wanted.(news&trends)
California CPAs are the driving force behind one of the world's largest economies. Isn't it time you put your leadership skills to use for the betterment of the CPA profession? [ILLUSTRATION . . .

TheFinancialPOV.(news&trends)
To discern the affects of the weakened economy on finance jobs, a survey of 500 finance and accounting professionals revealed that: * 65% of respondents think the U.S. is in a recession. * 54% . . .

I am confident in the resilience of our capital markets.(news&trends)
"I am confident in the resilience of our capital markets, and in the commitment of U.S. regulators and market participants to work together through this difficult period." --Treasury Secretary . . .

Sales & use Tax Update: BOE goes hunting, impact of phone excise tax and more.(california tax)(Board of Equalization)
Effective Jan. 1, 2007, a 40 percent penalty is added to the California Sales and Use Tax Law. The tax applies to any retailer who charges the tax and then fails to remit the funds on time to the . . .

CBA happenings; audit documentation, license requirements and more fill plate.(government relations)(California Board of Account
These CalCPA members have been elected officers of the California Board of Accountancy for the coming year: David Swartz (president); Don Driftmier (vice president); and Robert Petersen . . .

Appraisal adjustments: pension protection act: new language of appraisal, valuation.(federal tax)
The Pension Protection Act signed into law Aug. 17, 2006, changes the way appraisals are handled by the IRS--and forces practitioners to rethink their procedures in a number of areas that deal with . . .

IRS talks: appeal Hearings, e-services, Package X and more fill liaison meeting.(federal tax)
Cal CPA's Committee on Taxation had its annual audience with the IRS during a Nov. 8 liaison meeting. [ILLUSTRATION OMITTED] In all, 61 questions were submitted to the IRS, dealing . . .

20 Years: 20 tips: CAMICO founding members offer risk management best practices.(RISK MANAGEMENT)
After two decades of service with its CPA policyholders, CAMICO has become a national repository of risk management knowledge for accounting firms. Four of CAMICOs founding member firms have . . .

In conflict? take note of conflict of interest issues addressed in circular 230.(PROFESSIONAL ISSUES)
Conflict of interest issues are always of paramount importance for CPAs. Conflicts in tax practice, though, are somewhat different than those that may arise during the performance of an attest . . .

Interstate mobility: if you think you're not holding out as a CPA in another state, think again.(PRACTICE PRIVILEGE)
You may have seen recent articles on the impact of the California Board of Accountancy's proposal on regulating interstate mobility, the formation of an AICPA Special Committee on Interstate . . .

Find your way: from disaster preparedness to succession planning, CalCPA resources and benefits for smaller CPA firms.(Cover sto
Starting and operating a small CPA practice can be daunting, but CalCPA offers tools that have been helping CPA make the journey with a bit more confidence. [ILLUSTRATION OMITTED] "I would not . . .

Membermilestones.(News & Trends)
IN MEMORIAM Robert C. Daney, a longtime active CalCPA member, died Nov. 4. He was 57. Bob joined the CPA firm of Backstrom Neal and Company in San Jose in 1981, becoming managing partner in 1986. . . .

Training time.(News & Trends)
training time: 70% of respondents to an online poll said they need additional training on their company's records retention policies and . . .

The article "line of defense".(CLARIFICATIONS)(Correction notice)
The article "Line of Defense" (California CPA, November 2006) should have stated that an express delivery service lost a laptop belonging to the AICPA containing the personal information of many . . .

GASB'S Comprehensive Implementation Guide.(GASB News)(Brief article)
The Governmental Accounting Standards Board has published the 2006-07 edition of its Comprehensive Implementation Guide, which consolidates and updates previously issued guides to . . .

Paulson: SOX enforcement needs to change, not law.(SOX News)(Treasury Secretary Henry Paulson, Sarbanes-Oxley Act)(Brief article
Treasury Secretary Henry Paulson said he doesn't see a need to change the Sarbanes-Oxley Act, but changes are needed in the enforcement of that law. "We need to implement the law in ways that . . .

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