Outlook articles from January 1994

Outlook archives from January 1994

Service excellence: playing for keeps.
January 1, 1994... Marketing equals new business. But winning new clients is only half the battle. Long-term loyalty comes with meeting or exceeding your clients' expectations. For most companies, marketing has become synonymous with developing new business....

The legacy of Arthur M. Sargent. (first executive director of the California Society of Certified Public Accountants) (In Memory) (Obituary)
January 1, 1994... When my time comes As surely it must Smile a little Life is a comedy With a touch of tragedy. When I live no more And my time is run Laugh a little What wonderful times Together we've shared. And when it is done Cry a little If cry you...

Our readers talk back: summary report to the membership on the evaluation of Society publications. (California Society of Certified Public Accountants)
January 1, 1994... In our ongoing effort to improve the value of Society publications to members, the Publications Advisory Committee recently completed the oversight of an in-depth and independent evaluation of Society publications. Two strong messages...

Tracking a changing climate. (business conditions in California)(includes related article) (CPAs and the California Economy)
January 1, 1994... CPAs and the California Economy Over the past few years, CPAs have learned to deftly maneuver through a withering economy as a rule of doing business in the Golden State. As 1994 gets underway, those who watch the numbers for a living predict...

Ideas, ideas, ideas. (career planning tips for Certified Public Accountants in California) (CPAs and the California Economy)
January 1, 1994... As the new year rolls out, you may be able to incorporate some of the following ideas into your plans for working as a California CPA in 1994. MARK GREEN, economist and vice president, Wells Fargo Bank, San Francisco "There are many ways...

Questions and answers. (ethical issues confronting certifed public accountants) (Ethics Forum)
January 1, 1994... The California Society of CPAs offers a centralized Ethics Question-and-Answer Service. Members may direct their questions to the service and receive prompt answers by calling (707) 257-2466. The Society's Professional Conduct Committee is...

Disaster planning. (Practice Management and Personnel) (Column)
January 1, 1994... Every firm and practitioner needs a plan for their business in the event of a disaster. A disaster could include a fire, flood, earthquake or loss of a partner or staff member. Ignoring the planning process will, at best, leave you or your...

If the IRC included Sec. 530, would Zoe Baird be Attorney-General? (worker classification regulations) (Federal Taxes) (Column)
January 1, 1994... Section 530 of the Revenue Act of 1978 (P.L. 95-600) was enacted to provide temporary relief for taxpayers who were embroiled in worker classification disputes. Because of its original temporary nature, Section 530 was not incorporated into the...

CPAs' liability exposure: from the inside out. (includes related article) (Business Perspective Industry Focus)
January 1, 1994... In the late 1960s, if visitors to the Wall Street law firm of Donovan, Leisure, Newton & Irvine looked closely at the thick, leather-bound volumes that lined the huge reception area's entire south wall, they would have been struck that each...

The future of financial reporting. (Accounting and Auditing Alert) (Column)
January 1, 1994... In the fall 1991 issue of Outlook, I discussed the formation of the AICPA's Special Committee on Financial Reporting, which would address increasing concerns about the relevance and usefulness of external financial reporting. The committee,...

California investment tax credit's wrinkles need pressing. (California Taxes) (Column)
January 1, 1994... My fall 1993 Outlook column, "California Tax Reform... At the Buzzer," looked at the landmark package of economic and tax incentives that the California Legislature passed and Gov. Wilson signed into law in October. In what was a clear...