Visit cpajournal.com to read the very latest from The CPA Journal
June 2010 » Common Interest Realty Associations
Full articles of The CPA Journal are available to NYSSCPA members and CPAJ subscribers ONLY. Please login to access this content.
Nonmembers and nonsubscribers, you can apply for NYSSCPA Membership here and get unlimited access to The CPA Journal, or you can create a non-member online account here and purchase individual articles.
Roger B. Daniels, PhD, CPA (inactive), and Thomas M. Spade, CPA
Accounting and financial reporting for common interest realty associations (CIRA) requires understanding of their unique nature. CIRAs are required to report their results in ways that many other types of entities do not; these include special exceptions to general rules as well as extra reporting requirements. Contributing to the complexity are widely varying individual state laws, highly specialized and often unfamiliar accounting principles, and the special type of financial statement end users. These organizations are increasingly requesting the expertise of CPAs to provide attestation and nonattestation services and serve as members of their governing boards.
Advertising with the NYCPA is your opportunity to reach the greatest number of business advisors in the most important business state in the nation.
Post a resume or job listing in our Career Center to connect with hundreds of employers or job seekers.
Join 21,000+ of your peers. Apply for membership today!
Find CPE Conferences, Seminars, and Online Courses Here.
Get insight and analysis into all areas of the profession.
Content provided by and exclusively for NYCPA members.
Stay up to date with important NYCPA news.
A daily roundup of the latest from around the accounting and financial industry.
A strong PAC means a strong profession. Donate Today.
Help develop a strong network of connections.
A resource for NYCPA Members.
Members, Get expert answers to technical questions.
Start your career off right with an experienced mentor.
It's never too early to start thinking about your career.