10 Tax Season Toolkit

From pass-through entity tax to ERC guidance to SECURE 2.0 — and more — there ’ s a lot to keep track of to stay on top of this tax season . We ’ ve got you covered on the federal and state levels .

3 On Your Behalf

Did you know that thousands of pieces of legislation are introduced in the Legislature each year ? And while many of those pieces don ’ t directly touch the CPA profession , there are plenty that do — and that ’ s where our advocacy and public affairs team kicks in . DENISE LEDUC FROEMMING , CPA

19 Employer Branding

A strong employer brand goes a long way for firms today as they face the challenges of attracting and retaining top talent in a competitive job market . JISE AHN

20 What ’ s Your Niche ?

Creating niche services can help your firm become more effective and more profitable . Finding those opportunities and how you can help maximize them is critical — but may be easy to spot . MARK H . FOWLER , CPA ( INACTIVE )

22 Journey to CPA

In this Q & A , two first generation college students explain how they went from uncertainty about their futures to having a goal of becoming CPAs — and the role CalCPA plays in supporting their journey . CHARLES OSAKI , CPA magazine . calcpa . org Volume 92 , No . 6 , December 2023

California Society of Certified Public Accountants

Associate Director , Communications Aldo Maragoni aldo . maragoni @ calcpa . org

Art Direction & Design Lynn LaRocca-Low lynnlarocca @ gmail . com

Office 500 Capitol Mall , Suite 2350 Sacramento , CA 95814 ( 800 ) 922-5272

www . calcpa . org

California CPA ( ISSN 1530-4035 ) is published monthly except for February and April by the California Society of Certified Public Accountants , 1710 Gilbreth Road , Burlingame , CA 94010 . Periodicals Postage Paid at Burlingame , CA and at additional mailing offices . Members receive California CPA regularly . Nonmember subscription rate : $ 75 per year , or $ 8.50 per issue ; foreign rate : $ 110 per year . Remit U . S . funds only .

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All correspondence pertaining to advertising or nonmember subscriptions should be addressed to the Advertising Department ; POSTMASTER : Send address changes to : California CPA ; Customer Services ; California Society of CPAs ; 1800 Gateway Drive , San Mateo , CA 94404 . Publication of an advertisement in California CPA does not constitute endorsement of the product or service by California CPA or the California Society of Certified Public Accountants . Items published in California CPA , unless otherwise specified , represent the views of the authors and individuals quoted .

2 CALIFORNIA CPA DECEMBER 2023 www . calcpa . org