Combined statements of activities.

• Position: Statement of assets and liabilities of California Society of Certified Public Accountants

California Society of Certified Public Accountants I California Certified Public Accountants Education Foundation

Years Ended April 30, 2014 and 2013

(Amounts Expressed In Thousands)

2014 2013 Unrestricted Net Assets: Unrestricted revenues: Dues $ 9.403 $ 9.520 Professional education programs 11.844 12.082 Peer review fees 1.325 1.407 Member meetings and events 831 827 Advertising 620 672 Affiliation fees 557 576 Royalties and affinity programs 183 152 Investment income, net 1.602 2,298 Other income 247 198 Total unrestricted revenues 26,612 27 732 Net assets released from restrictions 775 576 Total revenues 27.387 28,308 Expenses: Program services: Communication services 1.799 1,986 Government relations 1.322 1,287 Other member activities 1.162 1.038 Professional education programs 10.062 11.137 Peer review 1.456 1,344 Chapter events and member committees 3.131 2.893 Institute and scholarships...