California CPA September 2004
A Whole New Ballgame
This past April, aspiring CPAs were presented with a seminal change in the accounting profession's licensing process when the Uniform CPA Exam went electronic.
William Holder, CPA and Diane Baubin
What Businesses Should Know About Check 21
The Check Clearing for the 21st Century Act, a law to modernize the nation's check payment system, will speed up check processing, including reducing negative float.
Leland Chan
The Tax Benefits of IRC Sec. 165
The deduction for theft losses related to non-business, for-profit transactions is one of the best-kept Internal Revenue Code secrets.
Bart Siegel, CPA, CFP, CFE, CGFM
Numbers Matter
Increasing CalCPA's regulatory and legislative advocay is critical, and nothing can make it more powerful than increasing CalCPA's membership.
Susan B. Waters, CAE
Government Relations: No More Dumping
State unemployment tax avoidance, better knows as SUTA dumping, is Enemy No. 1 at the EDD and a federal law just passed making the practice less than legal.
Bruce C. Allen
Common Mistakes on Payroll Forms
You know the paperwork needed to set up payroll for the first time. But do you know the pitfalls to avoid?
Jerri L.S. Langer
Federal Tax: Allocating Foreign Taxes
IRS rules that partnerships must allocate foreign taxes in proportion to foreign income.
Michael Graham
2004 CalCPA Annual Report
California Tax: Been There, Done That
Dealing with the EDD and FTB.
Leonard W. Williams, CPA
