California CPA September 2003

What's Your Type–of Business Entity?
The business entity you choose should meet a business' needs now–and later.
Ernest F. Howard, CPA

Shift Into Reverse
Sometimes, a Sec. 1031 exchange advantage may be to first buy new property, then sell the old.
G. Scott Haislet, CPA

No Excuses
If you skirt revenue recognition rules–it's fraud.
D. Paul Regan, CPA, CFE

Government Relations: What About Consumers?
Squeezing the CBA hurts the profession, consumers.
Bruce C. Allen

No Hackers Allowed
Unsecured wireless computing equals plugging and praying, not plugging and playing.
Bob Gaby, CPA, MCP

Under Scrutiny
FTB and IRS take aim at abusive tax shelters.
Bruce C. Allen

On Solid Ground?
A recent U.S. Supreme Court ruling makes it easier for employees to win discrimination suits.
Mark E. Terman, Esq.

Ethics, Gen Y Style
There's been a growing interest within the profession to learn more about the ethical beliefs of today's accounting students–and what they are being taught about ethical behavior.
Gary R. Stout, DBA, CPA and Earl J. Weiss, JD, CPA

2003 Annual Report

California Tax: Practical Tax Tips
Pension plans, "trading" partnerships, reviewing tax forms and more from the TaxTalk listserve.
Leonard W. Williams, CPA