California CPA July 2002

Insurance Ripple Effect Hits California
The stock market plunge, coupled with the massive property damage of Sept. 11, has created a ripple effect, skyrocketing California's property insurance rates.
Deanna McCrary

So Long, Traditional Audit
The "same as last year" approach doesn't work with risk-based auditing, which is more challenging to perform, but nets dramatic increases in realization rates.
Thad Scott, CPA, CFE and Tom Noce, CPA, CFE

Federal Tax: NOL Carrybacks and Carryovers
Want to implement the NOL rules from the 2002 Tax Act? The IRS has issued guidance.
Stuart R. Josephs, CPA

Transform Your Annual Performance Review
Under a performance management system, employees and managers work together all year long to create success and minimize annual review angst.
Mary Richardson, M.A.

Nonqualified Stock Options: Worth the Risk?
This popular compensation method carries the potential for significant gain–and risk. Weigh NSO strategies for a volatile market.
Karen Goodfriend, CPA/PFS and Gary McBride, LLM, CPA

Government Relations: It Happened One Night 
Members leave a mark on Sacramento.
Bruce C. Allen

California Tax: And Now the Detail 
A closer look at California's partial tax conformity.
Leonard W. Williams, CPA

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