Independent auditor's report.
Position | 2004 Annual Report - Brief Article |
Board of Directors
The California Society of Certified Public Accountants
Board of Trustees
California Certified Public Accountants Education Foundation
Redwood City, California
We have audited the accompanying consolidating statements of financial position of The California Society of Certified Public Accountants (Society) and California Certified Public Accountants Education Foundation (Foundation) as of April 30, 2004 and 2003, and the related statements of activities, functional expenses, and cash flows for the years then ended. These financial statements are the responsibility of the management of the Society and the Foundation. Our responsibility is to express an opinion on these financial statements based on our audits.
We conducted our audits in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial...
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