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Notice to Readers
Programs presented and publications distributed by the California CPA Education Foundation are intended to assist accountants in both public practice and industry, and other financial professionals by providing current and accurate information concerning the subject matter covered. However, no assurance is given by the California CPA Education Foundation that such information is comprehensive in its coverage of such subject matter or that it is suitable in dealing with a client's particular problem or business-related circumstance. Accordingly, information published or provided by the California CPA Education Foundation should not be relied upon as a substitute for independent research to original sources of authority. The California CPA Education Foundation does not render any accounting, legal or other professional advise, nor does it have any responsibility for updating or revising any programs or publications which it may present, distribute or sponsor.




