California CPA September 2005
Inside Out
NASBA vice chair and CalCPA member Diane Rubin provides an insider's perspective on the issues facing the board, including peer review, the 150-hour rule and UAA changes.
Diane Rubin, CPA
Fair Value Era
What CPAs need to know about FASB Statement 123(R), which mandates fair value reporting of share-based forms of employee compensation.
David Hardesty, CPA
PFP: What it Takes
The time has never been better to be a personal financial planner, but do you have what it takes? Credentials and time commitment are just two considerations.
Karen Goodfriend, CPA/PFS, PFP
Focus on Fraud
From proactive auditing procedures to strong internal controls to instituting employee support programs, CPAs can play a vital role in protecting against fraud.
Adrian Stern, CPA, CrFA
Valuation Standards
Excerpts from CalCPA Government Relations Committee Chair Bob Petersen's comment letter, outling the opposition to including tax in AICPA's valuation standards.
Robert A. Petersen, CPA
2005 Annual Report
Government Relations: Pre-recess Flurry
Legislators face number of issues before Sept. 9 break.
Bruce C. Allen
California Tax: TaxTalk Highlights
Trust ownership, multi-state tax, nonresident tax and more issues.
Leonard W. Williams, CPA
