California CPA June 2023 | Page 10

Stu Harden : The Power of Raising Your Hand

During a recent discussion about membership and enlisting new members to the CalCPA Accounting Principles & Assurance Services Committee , I thought about how my participation has enhanced my career — and how my experiences may encourage others to join .
My introduction to the state committee came in 1981 . Being chair of the Fresno Chapter AP & AS Committee gave me a seat at the table of the corresponding state committee . Chuck Franklin , a mentor of mine and a long-time member of the committee , encouraged me to attend every meeting and accompanied me to most of them . His encouragement to raise your hand and follow through on tasks resulted in the honor of me being chosen as state committee chair in 1985 . And since then , opportunities have opened and friendships made that have had a lasting impact on my career . In 1987 I had the chance to meet with FASB and other AP & AS state committee chairs to discuss characteristics of comment letters that were most helpful to FASB . That meeting gave me ideas that would enhance our letters , and introduced me to people who would have a significant impact on my career . Shortly thereafter , more opportunities opened over the years that included serving on the Auditing Standards Board , the AICPA Accounting Standards Executive Committee and the AICPA Technical Issues Committee of the Private Companies Practice Section ; writing an AP & AS article for CalCPA Outlook for 13 years ; serving on the AICPA Financial Accounting and Reporting Subcommittee for the Examinations Division ; and in late 2000 , being appointed to the FASB Emerging Issues Task Force , a position I held for 14 years . During my ASB term I was appointed to the task force formed to develop what became known as SAS 69 , The Meaning of Present Fairly in Conformity With Generally Accepted Accounting Principles in the Independent Auditor ’ s Report ( aka the GAAP Hierarchy ).
These opportunities to impact our profession and the invaluable friendships created were started by getting on that plane to attend an AP & AS Committee meeting , raising my hand to volunteer when I could and carrying through on my commitments . — Stu Harden has been a CalCPA member for more than 40 years . Along with serving on the CalCPA AP & AS Committee , served on the CalCPA Communications Advisory Committee and CalCPA Forensic Services Section Steering Committee .

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1
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