CBA takes mobility, licensure action.(California Board of
Accountancy)
The California Board of Accountancy recently embraced the mobility
concepts contained in the revised Uniform Accountancy Act, which state
that CPAs from substantially equivalent states would be . . .
Updated audit documentation regs effective Aug. 1.(CBA
News)(California Board of Accountancy)(Brief article)
California auditors will no longer have to scramble to complete
their audit documentation prior to issuing an audit report. New Regs.
68.3 and 68.4 (pp. 15-16, CBA Regulations) took effect Aug. 1 . . .
The UAA and you: plenty of reasons to care about Uniform
Accountancy Act.(governmentrelations)
The Uniform Accountancy Act is jointly developed by the AICPA and
the National Association of State Boards of Accountancy. It is
essentially a model for how the CPA profession is regulated in . . .
Audit awareness: SAS Nos. 104-111 fundamentally alter how
auditors ply their trade.(ACCOUNTING & AUDITING)(Interview)
The AICPA's Audit Risk Standards (SAS Nos. 104-111) are
continuing the trend of reworking the landscape of financial statement
audits. These standards are effective for audits of financial . . .
Notes to the combining financial statements (dollars in
thousands).(2007 annual report)
1. ORGANIZATION & SIGNIFICANT ACCOUNTING POLICIES
The California Society of Certified Public Accountants (Society) is
a nonprofit incorporated membership organization whose purpose is to
advance . . .
Combining statements of cash flows.(2007 annual
report)(California Society of Certified Public Accountants and
California Certif
COMBINING STATEMENTS OF CASH FLOWS
California Society of Certified Public Accountants
California Certified Public Accountants Education Foundation
Years Ended April 30, 2007 and 2006
(dollars in . . .
Statements of functional expenses.(2007 annual report)(California
Certified Public Accountants Education Foundation)(Financial
r
STATEMENTS OF FUNCTIONAL EXPENSES
California Certified Public Accountants Education Foundation
Years Ended April 30, 2007 and 2006
(dollars in thousands)
Professional . . .
Statements of functional expenses.(2007 annual
report)(Table)
STATEMENTS OF FUNCTIONAL EXPENSES
California Society of Certified Public Accountants
Years Ended April 30, 2007 and 2006
(dollars in thousands)
Member . . .
Combining statements of activities.(2007 annual
report)(California Certified Public Accountants Education
Foundation)(Financial
COMBINING STATEMENTS OF ACTIVITIES
California Society of Certified Public Accountants
California Certified Public Accountants Education Foundation
Years Ended April 30, 2007 and 2006
(dollars in . . .
Combining statements of financial position.(2007 annual
report)(California Certified Public Accountants Education Foundation
)(F
Access the Annual Report online at www.calcpa.org or
www.educationafoundation.org
COMBINING STATEMENTS OF FINANCIAL POSITION
California Society of Certified Public Accountants
California . . .
Independent auditor's report.(2007 annual report)
To the Council of
California Society of Certified Public Accountants
To the Board of Trustees
California Certified Public Accountants Education Foundation
Redwood City, California
We have . . .
Foundation treasurer's report.(2007 annual report)
California CPA Education Foundation's financial statements for
fiscal year ended April 30, 2007, the Foundation's 40th year of
operations, demonstrate the organization's continued strength. . . .
CalCPA treasurer's report.(2007 annual report)(California
Society of Certified Public Accountants)(Brief article)
A circle of success would be an apt description of the financial
results of CalCPA for 2006-07. Our phenomenal membership growth (to more
than 30,000 members) fueled an increase in dues revenues, . . .
Another new tax law; 2007 Small Business & Work Opportunities
Tax Act: good and bad news.(federaltax)
The following are selected highlights of the 2007 Small Business
and Work Opportunity Tax Act (P.L. 110-28), signed into law May 25,
2007.
Preparer Penalties Expanded and Increased
Old Law: An . . .
What's fair? FASB moves closer to fair value consistency and
comparability.(FAIRVALUE)
CPAs have long been familiar with the term "fair value,"
a measurement required in accounting for business combinations, goodwill
impairment assessments and most financial instruments. But . . .
SSVS 1: dealing with the impact of the new business valuation
standards.(Statement on Standards for Valuation Services No. 1)
After nearly five years of arduous work, the AICPA has issued its
much anticipated business valuation standard--Statement on Standards for
Valuation Services No. 1 (SSVS 1).
[ILLUSTRATION . . .
Inside the CBA; CalCPA member & CBA president David Swartz:
focused on the public.(Cover story)
David Swartz was more than a little concerned a few years ago when
he heard of the California Board of Accountancy's plans to apply
the provisions of the Sarbanes-Oxley Act to private companies . . .
Members in the news.(membermilestones)(Brief article)
In the May 29 Lassen County News, Ken Theobald discusses what
entrepreneurs need to do to start a business ... The June Journal of
Accountancy profiles Ruben Davila ... Steve Duben, Mitch Freedman . . .
Firm news.(membermilestones)
San Francisco-based Novogradac & Company LLP has opened its
third office in Cleveland ... Horn Murdock Cole and Dickson Allan has
changed its name to Accretive . . .
Announcements.(membermilestones)
Greenstein, Rogoff, Olsen & Co. LLP promoted Ronald H. Cohen to
partner ... Gatto, Pope & Walwick, LLP promoted Brian Franczak, CPA
to tax manager and congratulated Cindy Musser for passing of . . .
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