Additional Information

Accounting Information

Here you’ll find some useful information on accounting procedures. We have created some presentation slides on the new 990 and SAS 112, which you can download.

CLIENT MEMO: Form 1099 Filing Requirements – What you need to know. Download (pdf).
CLIENT MEMO: How will health care reform affect you and your taxes. Download (pdf).
A 990 is the federal tax return which not-for-profit agencies must file each year. Download (pdf).
SAS 112 or Statements on Auditing Standards which affect audit procedures. Download (pdf).
Program Outline of Forms 1360 1361 and 1362. Download (pdf).
Forms 1360 1361 and 1362. Download (pdf).
How to be Prepared for the Auditors. Download (pdf).

New and pertinent information will be added in the future, so please check back often.

Related Websites

California Society of CPA’s:

American Institute of Certified Public Accountants:

The Internal Revenue Service Website:

The Franchise Tax Board:

The Attorney General’s Office:

Book List

1: The One Minute Manager – Kenneth Blanchard, PhD., and Spencer Johnson, M.D. *Berkely Books, NY 

“This is a must read.  This book tells the 3 secrets to becoming an efficient manager or employee.  If you haven’t read this you will definitely be out of the loop in the office.” – Chad Porter

2: QBQ (The question behind the question) – John G. Miller *Penguin Books Ltd

Have you heard these questions?
When is somebody going to train me?
Who’s going to solve the problem?
When are they going to tell us what’s going on?
“QBQ is an idea that you’ll want everyone to use..but you should try it first.” – Chad Porter

3: Flipping the Switch (QBQ #2) – John G. Miller *Penguin Books Ltd

“This is the follow up book by the same author on how to apply the QBQ principles in everyday life.  At home or at work.  Make sure you read QBQ first otherwise this will not be a very useful read.” – Chad Porter

4: Total Money Make Over – Dave Ramsey *Thomas Nelson

Design a sure-fire plan for paying off all debt – meaning cars, house, everything! Recognize the 10 most dangerous money myths (these will kill you)!

“The next raise will never be quite enough if your expenses constantly rise to meet your spending habits.  This book is a common send approach to being deliberate with you fiancé and to reduce your stress as it relates to finance.” – Ryan Callahan

“This is not a get rich quick scheme, but a simple straight-forward game plan for completely making over you money habits.  I live this book. “So I can Live Like No One Else Can.” – Chad Porter

5: Good to Great – Jim Collins * Harper Business

“This book discusses 10 companies over 20 year period that went from Good Companies to Great Companies.  It compares what key ingredients all these companies had in common.  We strive at SMCO to move from a Good firm to a Great firm and are trying to implement these ideas.  If you want an insight to where our firm is headed, read this book.” – David B. Marion

6: The Millionaire Next Door – Thomas J. Stanley, PhD., and William D Danko, PhD. * Pocket Books

“This is an interesting book that will shock you to discover how most millionaires live. Also how most millionaires became millionaires in one generation and did not inherit the wealth.  If you are curious to see how lots of millionaires built there wealth read this book.” – Chad Porter

7: Rich Dad, Poor Dad – Robert T. Kiyosaki & Sharon L. Lechter, CPA * Warner Books ED

“This book is very interesting tale of a young man who learns that a well educated father may not have all the right answers.  A less educated mentor shows him how to succeed in the business world.  Only issue I have with this book is the use of debt to obtain wealth, otherwise a great book if you eliminate the debt part.” – Chad Porter

8: The Go-Giver – Bob Burg and John David Mann * Penguin Books Ltd

“This is an interesting concept on the old saying “you have to give to receive.”  It has several principles that are interesting.  I look forward to re-reading this book, if anyone reads it and wants to discuss the theory’s let me know.” – Chad Porter

9: Thou Shall Prosper – Rabbi Daniel Lapin * Wiley Books

“A book about how business and personal lives can overlap and be in harmony.  It’s about regular people.  Whether you’re a part time coffee clerk or a big time CEO, this book presents you a whole new mind set about work and about money and how you can increase your potential for creating wealth” – Chad Porter

10: Glenn Beck’s Common Sense – Glenn Beck *Simon and Schuster

“ If you think the Government is way too far into our lives and telling us how to live, this book is for you.  If you think the Government is not doing enough for us, then don’t bother to read.  It’s a great book about what our Government was designed to do and how we have strayed way off the path and into parenting our citizens.” – Chad Porter

11: EntreLeadership – David Ramsey * Howard Books

“This has to be one of my all time favorite books, if you can’t see Dave Ramsey Live, this is the next best thing.  The book is a guide for small business to operate.  I think the Partners of SMCO would agree this is our business bible.  We try to emulate what Dave Ramsey teaches in this book.  I have probably read it 5 times and still find new things each time to help me manage the firm.” – Chad Porter

“This book is an awesome practical guide to every aspect of being a team member. His overview approach covers the principles found in the other books on this list and is a must read for any team member with aspiration of understanding the firms inner-workings.” – Ryan Callahan

12: Bill What You Are Worth – David Cottle * AICPA

“Pricing methods and philosophies; learn how to respect your value and be worth more to your client.” – David B. Marion

13: Mafia Manager – V * St. Martin’s Press, NY

“How to manage yourself and your career; from a very interesting perspective.” – David B. Marion

14: Who Moved My Cheese? Spence Johnson

“Are you ready for change? It’s coming like it or not. This book looks at how you perceive change. If you look at it negatively, change will affect you negatively. If you facing change in any aspect of your life this book provides a new way to look at change.” – Chad Porter

15: The 5 Levels of Leadership John C. Malcom

“Inspiring story of a new partner promoted to managing partner and the trials he faces to bring his firm up to date with the rest of the industry. I really like the concept of the 5 levels of service. SMCo doesn’t do it exactly like the book says but, we do offer the levels of service they talk about and that’s what sets us apart from the competition.” – Chad Porter

17: 21 Irrefutable Laws of Leadership John C. Malcom

“If you start your career off only reading three books this should be one of them, the laws are irrefutable as you read them you will agree with the author. So many of the books on this list refer back to these laws it’s almost the ideal starting point for you reading list.” – Chad Porter