California CPA March/April 2003
New Opportunities
Sarbanes-Oxley brings plenty of new regs, but it also presents new business opportunities for smaller firms.
Kelly Baron
A Valuable Reminder
The highflying '90s are gone. It's time for CPAs to remind all of their integrity, competence and independence.
Susan Waters, CAE
Energy-based Tax Savings
From driving hybrid cars to generating your own power via solar energy, you can be in line for a tax break.
Bill Spaniel
Computer Sleuth
Even accounting firms can beat down the evidence trail with computer forensics.
Robert Green, CPA/CITP and Scott Cooper, CMC
CalCPA Special Election: Proposed Bylaw Change
Government Relations: CBA's Full Docket
CPE, client notification, peer review under scrutiny.
Bruce C. Allen
MAP Survey
Bechmark your firm.
J. RussellRoy, CPA and Maria N. Nazario
Federal Tax: Home Seller's Gain
New regs favorably interpret 1997 Taxpayer Relief Act.
Stuart R. Josephs, CPA
Better Late Than Never
The court's decision to allow bad taxpayers–also known as nonfilers–as much as three years and six months (instead of two years) to get their money back on late-filed returns represents a significant pro-taxpayer change.
Gary McBride, JD, LLM, CPA
