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California Society of Certified Public Accountants (66 results)
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- Certified Public Accountant
- an accountant trained in industry, the public service, or in the offices of practicing accountants, who is a member of the American Institute of Certified...
- Certified Public Accountant definition on BNET »
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- The right time for a defined benefit plan
- A rule that has curtailed the use of defined benefit plans as a viable option for the small, closely held business owner has been repealed effective for plan years beginning in 2000. This rule, set forth in IRC section 415e, imposed a set of limits on individuals that participated in...
- White papers 2000-02-01
- Record Retention 101: Seeking a Nexus of Commonality
- Record-retention policies and regulations have received intense scrutiny in the wake of the collapse of Enron and the conviction of its auditor. Audit records could be required to be retained for the same period, thereby avoiding having multiple record retention policies affecting the same records. In all cases, the emphasis...
- White papers 2002-10-01
- A Prescription for Company Health
- The recent spate of corporate disasters almost defies understanding. Some of the largest and most respected companies in the country have imploded or have paid a huge penalty in the markets and the courts. Most of these companies are very actively traded and closely watched by rating agencies and securities...
- White papers 2002-07-01
- Auditing
- While there are many issues currently facing the auditing profession, three in particular carry with them challenges that must be addressed in the near future: earnings management, fraudulent financial reporting, and internal control: focusing on the process. This article also explains fraudulent financial reporting, internol control.. Fraudulent financial reporting is...
- White papers 2000-10-01
- After Enron: Let’s Not Throw Out the Baby
- While it is certainly appropriate to consider whether changes can be made to lower the chance of similar problems occurring in the future, these efforts must keep in mind that our current system of financial reporting produces excellent information in the vast majority of situations. Financial reporting should provide information...
- White papers 2002-07-01
- The Importance of Expert Valuation Advice
- FASB clearly needed to deal with business combinations. Pooling criteria did not distinguish economically dissimilar transactions. As a result, similar business combinations were accounted for using different methods that produced dramatically different financial statements. Many believed that better information was needed about increasingly important intangible assets, and that goodwill amortization...
- White papers 2003-04-01
- Objectivity and independence: A delicate balance
- Objectivity and integrity in professional conduct have fueled the growth of accounting practices. Over time, the CPA’s reputation for “telling it like it is” rather than telling management “what it wants to hear” created myriad opportunities for CPA firms to offer nonaudit services where their knowledge and skills made them...
- White papers 2000-10-01
- Component Unit Reporting in the New Reporting Model
- The Government Accounting Standards Board GASB recently decided to reevaluate the reporting requirements of GASB 14, The Reporting Entity, which established component unit reporting. The paper propose a new definition of major discretely present component units DPCU. They believe that their proposal merits consideration and that GASB should change the...
- White papers 2001-01-01
- Employee Benefit Plans
- The 2001 Tax Act (Economic Growth and Tax Relief Reconciliation Act of 2001) makes extensive changes to qualified retirement plans, most of which take effect in 2002. Plan sponsors need to review the new provisions, which include increased contribution and benefits limits, 401k elective deferral limits, deductibility limits, and compensation...
- White papers 2001-01-01
- Wealth Preservation: Five Strategies
- Practical approaches to solving frequently encountered financial planning and tax problems are always in demand. The authors present solutions that use testamentary and inter vivos tools for distinctly different pre- and postmortem fact situations involving significant wealth accumulation in IRAs, qualified plans including ESOPs, tax-deferred annuities, and Roth IRAs. ...
- White papers 2003-01-01
- Federal Taxation
- In May 2002, the IRS issued Revenue Procedure 2002-28, “Providing for Use of Cash Accounting Method by Qualifying Small Business Taxpayers.” The purpose of this revenue procedure is to reduce the administrative and tax compliance burdens of small business taxpayers and minimizes disputes with the IRS over the use of...
- White papers 2002-09-01
- The Charge: Failure to See the Big Picture in Financial Reporting. The Plea: Guilty!
- The International Accounting Standards Board’s IASB stated objective is to achieve agreement on global accounting standards through convergence of national and international standards. To facilitate convergence, the IASB’s structure includes representatives of several national standards-setters, including FASB. This article is about a fair presentation which is the primary objective, not...
- White papers 2002-10-01
- Serious Action Requires Serious Thought
- Investors must regain confidence in the public markets and believe that they have the ability and the facts to evaluate their investments fairly. Perhaps all of us in the accounting profession should pay more attention to our basic concepts that lead to credible financial reporting: relevance, reliability, consistency, materiality, going...
- White papers 2002-04-01
- The CPA in Industry
- Fraud can create problems for any company; it can occur in almost any facet of a business and can be committed by any number of individuals. Despite a company’s size or internal safeguards, there is no getting around one simple fact: Dishonest individuals are everywhere. Motivated by the belief that...
- White papers 2001-03-01
- The Successful Investor Today: 14 Simple Truths You Must Know When You Invest
- Even if an actively managed fund outperformed a passive one, the excess would be eaten up by fees and transaction costs. In a taxable account, taxes caused by portfolio turnover would reduce returns. Past performance is no guarantee of future returns. The Successful Investor Today’s real value is the author’s...
- White papers 2003-09-01
- Reflections on Audit Reform
- Accountants are hired and paid by the very entities they are supposed to be reporting on. The inherent difficulties of this relationship have been exacerbated by changes in the profession. In a love affair with unfettered capitalism and the desire to have free markets in public accounting, the rules against...
- White papers 2003-06-01
- The Enron Affair From A Lender’s View
- The Enron–Andersen debacle highlights the recent status quo. Although many audit failures and frauds have gone undetected, in the long run it may have done some good as regulatory authorities and accountants themselves are reexamining their positions. The AICPA stated in its membership newsletter that it is “dedicated to taking...
- White papers 2002-12-01
- What Happened? The Extraordinary Business of Restructuring the CPA Profession
- When the Sarbanes-Oxley Act of 2002 became law on July 31, 2002, the accounting profession faced an event with similarly catastrophic possibilities, and its desire and ability to adapt to the new environment is not yet fully known. The Sarbanes-Oxley Act dramatically redefines accounting’s scope of services, its influence over...
- White papers 2003-01-01
- The Price of ‘Free’ Retirement Plans
- Retirement plan sponsors often believe they are getting their retirement plan for “free.” The author’s evaluation of more than 40 retirement plan providers, however, indicates a wide range of “free” plan providers. An extensive database of provider services, features, and costs has been developed through a request for proposal RFP...
- White papers 2003-02-01
- Exotic Embezzling: Investigating Off-Book Fraud Schemes
- Cash is the asset most often stolen by dishonest employees. Fraudsters typically target cash as it enters or leaves the business. Thoroughly understanding the controls and procedures in place for processing cash flowing through a business is of primary importance when conducting a fraud examination. law enforcement and financial investigators...
- White papers 2003-09-01
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