California CPA October 2005

Paving the Way
Sharon Allen, CalCPA member and chairman of Deloitte & Touche USA, talks about her career, changes to the profession and what the future may hold for accounting.

Business Combinations
FASB's recently proposed FAS, Business Combinations, requires use of the acquisition method–creating a sea change in accounting for business combinations.
Stuary Harden, CPA, Kevin Chiu, CPA and Frances Franco-Valdez, CPA

Raising the Bar
Sexual harassment training is now more than a best practice–it's state law. Here's a practice aid for employers to keep your company in compliance.
Elizabeth R. Ison, Esq.

FAST Help
As Americas population grays, the risk of financial elder abuse rises. Learn about Financial Abust Specialist Teams, a valuable, but often untapped, resource for CPAs.
Gloria Molnar, CPA

Fab 50
CalCPA's annual list of internet resources for CPAs.

Corporate Tax: CPA Ethics
The importance of public trust.
Conrad Davis, CPA

Government Relations: Practice Privilege
Out-of-state CPAs must register with the CBA as of Jan. 1, 2006.
Bruce C. Allen

Federal Tax: Recent Developments
FLPs, option income and home office depreciation.
Stuart R. Josephs, CPA

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