Statement of Ownership, Management and Circulation.

1. Publication Title: California CPA magazine

2. Publication Number: 020-222

3. Filing Date: Oct. 1, 2014

4. Issue Frequency: Monthly except for February and April

5. Number of Issues Published Annually: Ten

6. Annual Subscription Price: $75

7. Complete Mailing Address of Known Office of Publication: CalCPA; 1800 Gateway Dr., Ste. 200; San Mateo, CA 94404.

8. Complete Mailing Address of Headquarters or General Business Office of Publisher: CalCPA: 1800 Gateway Dr., Ste. 200; San Mateo, CA 94404.

9. Full Names and Complete Mailing Addresses of Publisher: Loretta Doon, CalCPA: 1800 Gateway Dr., Ste. 200; San Mateo, CA 94404.

   Editor: Aldo Maragoni; Managing Editor: Damien B.M. English.

10. Owner: CalCPA; 1800 Gateway Dr., Ste. 200; San Mateo, CA 94404.

11. Known Bondholders, Mortgagees, and Other Security Holders Owning or Holding 1 Percent or More of Total Amount of Bonds, Mortgages or Other Securities: None

12. Tax Status: Has Not Changed During Preceding 12 Months

13. Publication Title: California CPA magazine

14. Issue Date for Circulation Data Below: 10/1/2013-09/30/2014 15. Extent and Nature of Circulation:

    1. Total Number of Copies (net Press run)

    2. Paid and/or Requested Circulation

       1) Paid/Requested Outside County Mail Subscriptions Stated in Form 3541

       2) Paid In-County Subscriptions Stated on Form 3541

       3) Sales through Dealers and Carriers, Street Vendors. Counter Sales, and Other Non-USPS Paid Distribution

       4) Other Classes Mailed Through USPS

    3. Total Paid and/or Requested Circulation (sum of 15b. (1), (2), (3) and (4)

    4. Free Distribution by mail 1) Outside-County as Stated on Form 3541 2) In-County as Stated on Form 3541 3) Other Classes Mailed Through USPS 4) Free Distribution Outside Mail 559

    5. Total Free Distribution (Sum of 15d. and 15e.)

    6. Total Distribution (Sum of 15c. and 15e.)

    7. Copies Not Distributed

    8. Total (Sum...