STATEMENTS OF FUNCTIONAL EXPENSES.

STATEMENTS OF FUNCTIONAL EXPENSES
The California Society of Certified Public Accountants
Years Ended April 30, 2001 and 2000
                               Member Events
                                                              Other
2001                                Chapters  Committees   Activities
Personnel                        $   549,000   $ 161,000  $   865,000
Supplies and office expenses         242,000      58,000      251,000
Printing and publications            188,000      29,000       97,000
Meeting and event expenses           475,000     101,000      161,000
Occupancy                             84,000      24,000      132,000
Depreciation and amortization         63,000      18,000       99,000
Special projects                       1,000                    7,000
Allocated expenses                                            114,000
Total                            $ 1,602,000   $ 391,000  $ 1,726,000
2000
Personnel                        $   527,000   $ 182,000  $   931,000
Supplies and office expenses         274,000      63,000      225,000
Printing and publications            173,000      26,000      106,000
Meeting and event expenses           430,000     109,000      191,000
Occupancy                            102,000      35,000      181,000
Depreciation and amortization         55,000      19,000       97,000
Special projects                       1,000                    3,000
Allocated expenses
Total                            $ 1,562,000   $ 434,000  $ 1,734,000
                               Other Member Services
                                                      Government
2001                                  Communications   Relations
Personnel                                $   755,000   $ 505,000
Supplies and office expenses                 186,000     126,000
Printing and publications                    433,000      13,000
Meeting and event expenses                     5,000       1,000
Occupancy                                    115,000      77,000
Depreciation and amortization                 86,000      58,000
Special projects                              68,000
Allocated expenses
Total                                    $ 1,648,000   $ 780,000
2000
Personnel                                $   809,000   $ 500,000
Supplies and office expenses                 147,000     103,000
Printing and publications                    565,000       2,000
Meeting and event expenses                     6,000       2,000
Occupancy                                    157,000      97,000
Depreciation and amortization                 85,000      52,000
Special projects                              64,000
Allocated expenses
Total                                    $ 1,833,000   $ 756,000
                               Supporting Services
                                        Management
2001                                   and General   Governance
Personnel                              $ 1,698,000    $ 170,000
Supplies and office expenses               828,000      112,000
Printing and publications                  132,000       48,000
Meeting and event expenses                  16,000      179,000
Occupancy                                  259,000       26,000
Depreciation and amortization              152,000       19,000
Special projects                            15,000       18,000
Allocated expenses                        (275,000)
Total                                  $ 2,825,000    $ 572,000
2000
Personnel                                1,959,000    $ 137,000
Supplies and office expenses               792,000       46,000
Printing and publications                   76,000       34,000
Meeting and event expenses                  16,000      158,000
Occupancy                                  381,000       27,000
Depreciation and amortization              205,000       14,000
Special projects                            10,000       33,000
Allocated expenses                        (699,000)
Total                                  $ 2,740,000    $ 449,000
2001                                 Total
Personnel                      $ 4,703,000
Supplies and office expenses     1,803,000
Printing and publications          940,000
Meeting and event expenses         938,000
Occupancy                          717,000
Depreciation and amortization      495,000
Special projects                   109,000
Allocated expenses                (161,000)
Total                          $ 9,544,000
2000
Personnel                      $ 5,045,000
Supplies and office expenses     1,650,000
Printing and publications          982,000
Meeting and event expenses         912,000
Occupancy                          980,000
Depreciation and amortization      527,000
Special projects                   111,000
Allocated expenses                (699,000)
Total                          $ 9,508,000
The accompanying notes are an integral
part of these financial statements.