The CPA's Role in Real Estate Projections

The California Society of Certified Public Accountants, “Guidance for Independent) CPAs When Associated with Projections for Real Estate Programs” (Palo Alto, 1974).

Title 10, Corporations-Corporate Securities, Register 74, No. 4 (January 25, 1975), Subsection 260.140. 117.4 Projections, pp. 712. 17 to 712.18.5

Wendt P. F. Cert A. R. , Real Estate Investment Analysis and Taxation (New York: McGraw-Hill, 1969), pp. 13–42.

Asebrook R. R. Carmichael D. R. , “Reporting on Forecasts: A Survey of Attitudes,” Journal of Accountancy (August 1973), pp. 38–48.

See Securities and Exchange Commission, “Statement by the Commission on the Disclosure of Projections of Future Economic Performance,” Release No. 5362 (Securities Act of 1933); Release No. 9984 (Securities Act of 1934), Washington, D.C., February 2, 1973; and Exchange Commission Release No. 5581 (Securities Act of 1933), Release No. 11374 (Securities Exchange Act of 1934), Washington, D.C., April 28, 1975.