CSATP is the California affiliate of the National Society of Accountants. Our members represent independent practitioners who provide accounting, bookkeeping, tax, auditing, financial and estate planning, and management services to taxpayers and businesses throughout California. Most members are sole practitioners or partners in small accounting firms.

CSATP protects its members' right to practice by monitoring the activities of the California Board of Accountancy, the California Tax Education Council, the Franchise Tax Board, and the Internal Revenue Service. CSATP also protects the public by requiring its members to adhere to a strict Code of Ethics, and to maintain proper credentials through continuing education.

Membership in the California Society of Accounting & Tax Professionals is the best competitive advantage you'll find to grow your business, enhance your knowledge, and achieve maximum potential for profitability and success. For more than 20 years, CSATP has supported independent practitioners with information, resources and representation to protect your right to practice, to build credibility and to grow the profession. Join your colleagues statewide today. It's the best career decision you'll ever make.

Mission Statement

The California Society of Accounting & Tax Professionals serves the independent practitioner by:

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Code of Ethics

I. Members of this Society shall not violate the confidential relationship between themselves and their clients or former clients.

II. Members of this Society shall not offer or render a professional service for a contingent fee during any period when the professional service consists of an audit, a review, or a compilation engagement, including the period of time covered by any historical financial statements involved while performing those engagements; further, a member may not charge an unconscionable fee for representing a client in a matter before the Internal Revenue Service, in accordance with the ethics requirements in Treasury Department Circular 230.

III. Members of this Society, or a firm of which a member is a partner or shareholder, shall neither express an opinion on, nor perform a review or compilation of, financial statements of an enterprise unless they and their firm are independent of such enterprise. Accordingly, members shall not express an opinion or perform a review or compilation of financial statements of an enterprise financed in whole or in part by public distribution of securities, or on financial statements for use as a basis of credit if they or members of their immediate family own or are committed to acquire a substantial financial interest in the enterprise, or during the period covered by an audit, review, or compilation in which they have been a director, officer or employee. If a member is not independent with respect to the engagement, the lack of independence should be noted in the transmittal letter or accountant?s report accompanying the financial statements.

IV. Members of this Society shall not allow any person(s) to practice in their corporate, partnership or individual name who is not a partner, professional corporation co-shareholder or in their employ.

V. Members of this Society who render professional services shall not at the same time engage in any business or occupation that would create a conflict of interest.

VI. Members of this Society shall be diligent, thorough and completely candid when expressing an opinion or other assurance on financial statements that have audited, reviewed or compiled. Members shall not sign an audit report purporting to express their opinion as a result of an audit or examination of financial statements unless they, or members or employees of their firms, have audited or examined the financial statements.

VII. Members of this Society shall not permit their names to be used in conjunction with any special purpose statement prepared for their clients that anticipates results of future operations, unless they disclose the source of the information used, what assumption they have made and indicate they do not vouch for the accuracy of the forecast.

VIII. Members of this Society shall not receive a commission for recommending or referring any product or service to a client or for recommending or referring any product or service to be supplied by a client. Members shall not receive a commission from a client for whom the member also performs an audit or review of a financial statement; a compilation of a financial statement when the member expects or reasonably might expect that a third party will use the financial statement and the member?s compilation report does not disclose a lack of independence or an examination of prospective financial information.

IX. Members of this Society shall not seek to obtain clients by advertising or other forms of solicitation in a manner that is false, misleading, or deceptive.

X. Members of this Society who engage in the practice of accountancy may use any form of entity allowed by law or regulation. The firm name used shall not be misleading.

XI. Members of this Society who receive an engagement for services by referral from another accountant shall not discuss or accept an extension of their services beyond the specific engagement without first consulting with the referring practitioner.

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History

The California Society of Accounting & Tax Professionals (CSATP) was chartered in November 1985 as the Association of Independent Accountants (CAIA), a nonprofit corporation representing all accounting and tax professionals throughout California. CSATP has been the California state affiliate of the National Society of Accountants (NSA) since its formation.

A major area of concern to CAIA was proposed legislation that threatened to curtail the rights and privileges of unlicensed practitioners in California, especially California Assembly Bill 1986 (AB1986) and the AICPA/NASBA model accountancy bill being introduced across the country. These bills were closely monitored by CAIA with NSA's help and the threat was eventually defused.

A more pressing problem was the increasing enforcement activities of the California Board of Accountancy (CBA) against any use of the words "accountant" or "accounting" by anyone other than a CPA. CAIA eventually filed suit against the CBA in a case that went all the way to the State Supreme Court. The Court ruled that non-CPAs could perform accounting functions but could not call themselves accountants unless they included a modifier.

The next storm to arrive was the Uniform Accountancy Act (UAA) developed by the AICPA (American Institute of Certified Public Accountants) and NASBA (National Association of State Boards of Accountancy) as Model legislation for states in order to provide uniformity throughout the country. However, it contained some provisions that threatened to limit the right of non-CPAs to practice.NSA formed a coalition with other professional societies and firms to fight these provisions in any state where non-CPAs were being threatened. CSATP formed a similar coalition in California and closely monitored the Board of Accountancy meetings and proposed legislation. Eventually, the negative provisions were not passed in California, and the Board of Accountancy issued a safe harbor letter that is acceptable to us.

CSATP continues to actively represent the interests of the independent and small business practitioner in California. We regularly monitor the Board of Accountancy meetings and proposed legislation for its impact on the practice rights and opportunities of small business accounting and tax practitioners. We are working to protect you!

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Officers



 
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Chapters

CSATP's chapters provide a venue to meet other practitioners in your area and exchange information. It's a great opportunity to learn from others' experiences, and it's rewarding to be able to help others with your experiences. It seems there is always someone who has had that same kind of sticky question you've been wrestling with.

In addition, the chapter meetings are a great source of continuing education, providing one or two hours of education every month. Here are some of the meetings coming up:

 
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Symposium Calendar