Wilkin & Guttenplan Certified Public Accountants and Consultants
New Jersey property

CIRA Industry – Resources for Boards and Property Managers

For more than 25 years, we have worked with cooperatives and condominium and homeowner associations in New Jersey and New York. During that time, we've compiled considerable information and resources concerning the operation of these types of organizations. Below are some of the resources we've created through the years. Check back frequently—we often add new information.

Community Property Advisor Newsletter

CPA Winter 2010 thumbnail
 
 
 

Other Community Association Articles Written by W & G

Webinars

Looking Back at 2011…Looking Ahead to 2012

Looking Back at 2011…Looking Ahead to 2012

 
Budgeting in These Challenging Economic Times

Budgeting in These Challenging Economic Times

 
Co-op Concerns Emerging Issues

Co-op Concerns: Emerging Issues

 
Capital Project Planning

Capital Project Planning & Finance:
What an Association Needs to Know

 
association clubs

Community Association Clubs: Challenges and Perspectives

income sales tax video

auditor's report video

Income and Sales Tax –
The Road Around (or Through) the Code

Has Snow Blown Your Budget?

Ten Things You Can Learn From Your Financial Statement

 

Other Presentations

Self-Study and Online Education

Coming Soon!
 
 

Community Property Advisor Articles Index

The following is a list of articles (and the date of the issue in which the article appeared) from our Community Property Advisor (CPA) newsletter. To receive back issues of our newsletters, just call our office and request them by issue date, or feel free to email us.

ASSET & LIABILITY MANAGEMENT
Obtaining Bank Financing for a Project in a Tough Economic Environment Spring 2009
Do Your Homework Before Calling the Bank Winter 2006
How Associations Should Invest Their Funds: Responsible Asset Management, A Fiduciary Responsibility Winter 2004
Should You Still Consider Refinancing Your Home? Spring 2003
When Should an Association Consider a Bank Loan for Project-Specific Financing? Summer 2002
What To Do With Your Association's Interest Income Fall 2001
West Coast Associations Pan Out As Good Risks Summer 1996
Your Association's Investment Policy and Portfolio Summer/Fall 1995
Buying Or Selling A Condo? Spring 1995
Back to top
AUDIT MATTERS
FASB Codification Summer 2009
SAS 115 – Communicating Internal Control-Related Matters Identified in an Audit Winter 2009
10 Key Questions When Reviewing an Association’s Financial Statements Summer 2008
New Risk Assessment Standards and Their Impact on the Audit Summer 2007
What Associations Should Know About Audit Representation Letters Summer 2004
Interfund Balances: What, Why and How? Spring 2002
Audit Adjustments Summer 2001
Why Accountants Read Association Meeting Minutes Summer 1998
Increase Your Audit's Yield Winter 1994
20 Questions: Keys To Reviewing An Association's Spring 1993
Implementation of the CIRA Guide Spring 1992
CIRA Guide Winter 1991
The CIRA Guide Fall 1991
The Representation Letter Spring 1991
Back to top
BUDGETING
Is Snow Blowing your Budget? Winter 2010
High Rise Budget Concerns-Are They Yours? Spring 2006
Why Your Auditors Should be Asking More Questions
(or SAS #99 on Fraud Implemented by CPA's)		 Spring 2004
For Many Associations It's Budget Time Fall 2002
Budgeting In a New Economy Fall 2001
Why Associations Budget Depreciation Expense Summer 2000
So, It Didn't Snow A Lot This Past Winter Spring 1997
Piecing together Your Association Budget Fall 1994
Tips For Preparing An Association Budget Fall 1992
Ten Prescriptions For A Financially Healthy Community Summer 1991
Back to top
CAI
CAI-NJ Names W&G Business Partner of the Year Spring 2011
National Accountants Committee Spring 1999
The 10 Most Important Benefits of UCIOA Summer 1998
I Gained (and Left) Some Thoughts In San Francisco Summer 1994
East Meets West; What the Japanese are Learning from The Americans Summer 1992
Back to top
FINANCIAL SURVEY
W&G Presents the 2009 Financial Survey Results Fall 2009
Association Financial Survey - Summary Highlights Spring 2007
W&G Presents 2006 Financial Survey Results Fall 2006
W&G Presents 2003 Association Financial Survey Results Fall 2003
Update of Financial Survey Fall 1999
W&G Announces Update of Financial Survey Summer 1999
Some Thoughts On Our Financial Survey Winter 1997
The Survey Says Fall 1996
What To Keep In Mind While Reviewing Survey Results Fall 1996
Back to top
LEGAL MATTERS
Community Associations and Federal Identity Theft Requirements Winter 2011
What is a Board Member’s “Fiduciary Duty?” Winter 2010
Where Two or More are Gathered…Community Association Clubs: Challenges and Perspectives (Part II) Spring 2009
Where Two or More are Gathered…Community Association Clubs: Challenges and Perspectives (Part I) Winter 2009
BAPCPA Amendments to Bankruptcy Code Expand Exemption of discharge of Association Dues Summer 2008
Best Practices for Collecting Delinquent Receivables Winter 2008
Micheve v. Wyhdham Place - The Final Chapter Fall 2007
Making Tenants Part of Your Community Summer 2006
NJ Annual Reports - Electronic Filing Requirements Summer 2006
Twin Rivers Explained Spring 2006
The Mischievous "Micheve" Case-Are Capital Contributions Collectible? Winter 2006
The Queenston Common Case: The Court Upholds Actions of a Diligent Board Winter 2003
Clarification of Multiple Dwelling Inspection Exemption Winter 2001
Legal Update: New Law Ends 5-Year Multiple Dwelling Inspections Fall 2000
Update of Financial Survey Fall 1999
Legal Update: Why NJ Fair Housing Act Has Associations Upset Summer 1999
Legal Update: A Look at Ocean Club Condominium Association, Inc. vs. Gardner Spring 1999
Legal Update: UCIOA Seeks to Resolve Business Winter 1999
Judgment & Prudent Investor Act Controversy
CIRAs To Report Payments To Law Firms		 Winter 1999
Legal Update: New Guidelines Given for the Municipal Services Act Fall 1998
Legal Update: Capital News Summer 1998
Legal Update: Prudent Investor Act Response Spring 1998
Legal Update: Task Force Presents Winter 1998
Recommendations for CIRAs To State Government Winter 1998
A Dissenting View of the Prudent Investor Act Winter 1998
Prudent Investor Act - New Law in Effect for Fiduciaries Fall 1997
Legal Opinions on the Prudent Investor Act Fall 1997
Nation's First Community Association Political Action Committee Formed Fall 1997
Super Lien Bill Grants Relief To Condo Associations? Spring 1996
Governor Whitman Signs Condo Fine/Late Fee Bill Fall 1996
Great Gorge Decision Winter 1996
From The Capitol: Bill to Enable Associations to Use Fines and New FRTP Rules in Place Winter 1995
Super Lien Bill Sails Through NJ Assembly Fall 1994
Will The Fall Vote On A 1282 Cool Off? Community Associations Now Being burned by Uncollected Assessments Summer 1994
Bill No. 1363 Leans On Existing Law To Give Associations More Lien Relief
 Winter 1994
Personal Bankruptcies & Community Associations Fall 1993
Filing of Annual Reports With The New Jersey Secretary of State Fall 1993
S217 is Law Summer 1993
$10 Million Awarded in Settlement Winter 1993
On The Governor's Desk: The Municipal Services Act Winter 1993
Municipal Services Act Update: Double Taxation Fall 1992
Attorneys Respond to FRT Law (Part 2) Spring 1992
Attorneys Respond to FRT Plywood Law Winter 1991
FRT Plywood Bill Fall 1991
Condo Sunshine Law Passed Summer 1991
Implications Are Unclear For Court Decision on Kelly/Paterniti Condo Services Act Spring 1991
Back to top
OTHER FINANCIAL MATTERS
What's the Difference…? Summer/Fall 2011
Buying Gas and Electricity in 2011 for Community Associations Spring 2011
Small Employer Health Insurance Credit and Community Associations Winter 2011
Financial Pitfalls All Boards Should Avoid Fall 2010
The Necessity of a FHA Condominium Approval Spring 2010
Energy Tax Credits for Associations Summer 2009
How Community Associations Can Jump on the Green Bandwagon Summer 2009
Associations, Contractors and Insurance Fall 2008
Is Your Payroll Under Control? Spring 2008
Association Surpluses, Deficits and Working Capital Spring 2008
Your John Hancock Please?
What Documents Are Board Members Asked to Sign as Part of the Association’s Relationship with its CPA?		 Winter 2007
15 Financial Issues Associations Should Consider Fall 2005
What a Board Should Do About Circumstances Beyond its Control Summer 2005
New Tax Deduction to Benefit Construction Industry Summer 2005
Why Associations Should Meet with Their Professionals Spring 2005
What to Include in Your Association's Minutes Spring 2005
Important Annual Report Reminder Winter 2005
When to Use Your CPA at General Membership Meetings? Summer 2003
Working Capital Contributions: A Primer Summer 2003
Is Snow Blowing Your Budget? Spring 2003
Cash Versus Accrual Basis Accounting Fall 2002
Cash Versus Accrual Basis Accounting Summer 2002
How Long Should You Retain Financial Records? Winter 2002
I Want a Recount Summer 2001
Bridging the Education "Gap" Winter 2001
Capital Project Planning For Mature Communities Fall 1998
Is The Snow Budget Blown? Winter 1996
The Role Of The Association Treasurer Fall 1994
Focus: Continuing Care Retirement Communities (CCRCs) Summer 1993
Differences Between Various CIRAs Summer 1992
FRT Plywood Today's Advice Spring 1991
Back to top
REPLACEMENT FUND
When Is It Appropriate to Use an Association's Capital
Replacement Fund?		 Spring 2003
Understanding Replacement Funding Options Spring 2001
Ten Questions to Ask Your Engineer Other Than Spring 2000
"How Much Will the Reserve Study Cost?"
Setting The Standard For Reserve Studies		 Spring 1998
Getting Your Engineering Study in Sync With Your Budget Summer/Fall 1995
Understanding Replacement Funding Options Spring 1994
Understanding Replacement Funding Options (Part 2) Summer 1994
Funds: Deferred Maintenance vs. Replacement: What's The Difference Winter 1994
Capital Replacement Funds Spring 1993
Back to top
RISK MANAGEMENT
A Discussion of the Merits and Drawbacks of Including the "Immunity Clause" in Association By-Laws Winter 2005
Internal Controls Checks & "Balances" Fall 2004
Fraud: What We've Seen. What We Recommend. Summer 2004
Why Your Auditors Should be Asking More Questions
(or SAS #99 on Fraud Implemented by CPA's)		 Spring 2004
The Changing Insurance Climate: What Associations
Need to Know		 Winter 2002
Year 2000 Alert Winter 1999
Fraud & White Collar Crime Summer 1993
Insurance Appraisal – A Good Investment Fall 1992
Back to top
TAXES
The Life Cycle of Your Association’s Tax Return Summer/Fall 2011
Storage Fee Update Spring 2011
Tax Relief for Homeowners with Drywall Damage Winter 2011
A Primer on Sales Tax Form ST-8 Fall 2010
IRS Ending Tax Deposit Coupons Fall 2010
Overview of New Jersey Sales and Use Tax Summer 2010
Form 1120-H vs Form 1120: Which One is Right for Your Association? Spring 2010
NJ Tax Treatment of Commercial Condominium Associations Winter 2010
New Jersey Tax Amnesty Program Spring 2009
IRS Creates New Tax Form for Cooperative Housing Associations Winter 2008
Update on New Jersey Withholding Requirement For Contractors Spring 2007
Sales Tax on Health / Fitness Facilities - New Guidance Spring 2007
Taxing Matters for Your Association Winter 2007
Understanding the Unique Tax Aspects of Cooperative Housing Associations Winter 2006
The Energy Tax Incentive Act of 2005 Fall 2005
Sales Tax Audits of Large Associations Spring 2004
Clubs Dos and Don'ts Winter 2003
Sales and Use Tax Compliance Reminder Winter 2001
When Sales Tax Applies To Home Appliances Summer 1999
Taxpayer Victory Winter 1999
Tax Simplification for Timeshare Associations Winter 1998
Promote the Positive of Assessment Increases Summer 1997
Developing A "Sixth Cents" About Sales Tax Spring 1997
Co-ops Clear Another Hurdle Winter 1997
Get Those Resolutions Ready Summer 1996
Should Your Association Voluntarily Pay Higher Spring 1996
Taxes Because of TAM 9539001The Trump Card? IRC Section 277 Winter 1996
Proposed Co-Op Tax Correction Act Should Be Amended Spring 1995
San Diego Area Associations Are Under IRS Examination Fall 1993
NJ Sales Tax & Capital Improvements Winter 1993
Real Estate Tax appeal Refunds: Proper Tax Treatment By Co-Ops Summer 1992
Sales Tax Repeal On Paper Products Spring 1992
Taxes: Condo/Hotel Ownership Winter 1991
IRS Revenue Ruling 90-36 and Its Impact On Co-Ops Summer 1991
Back to top
TRANSITION: DEVELOPERS AND/OR MANAGEMENT
Management Transition Procedures: What Are They and Why Have Them Performed? Fall 2000
Top Ten Considerations for the Board When Facing Transition Summer 2000
The Accountant's Role in the Transition Process Winter 2000
Examining the Record: The Accountant's Role During Transition
Winter 1995

triangle Back to top

1200 Tices Lane East Brunswick, NJ 08816   |   Phone: 732-846-3000   
Fax: 732-846-0618   |   e-mail: wgcpas@wgcpas.com
5 Penn Plaza, 19th floor New York, NY 10001    |    Phone: 212-835-1584   Fax: 212-849-6901
• • •
Home | Shareholders & Principals | Sr. Managers & Managers | Services | Careers |
Articles & Brochures | Site Map