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row Her family homestead was her refuge and salvation just as our homes are for many of us Americans regard their home as their castle Indeed, two out of three American families now own their own homes a record level However, not everyone has their eyes open when they chase the American dream of homeownership They re the folks who think that the down payment, which typically runs from 5 to 20 percent of the purchase price, is all that they need to come up with at closing time These people do not focus on all the other costs associated with homeownership monthly payments, insurance, taxes, repairs, and upgrades There is also sweat equity, such as mowing the lawn, cleaning the gutters, painting the den, and so on Naive, would-be homeowners think that insurance against fire, earthquakes, and thefts covers all risks.

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They are not focusing on the real risk, however that the neighborhood property values will fall or the economy will worsen If you expect to be in a house for fewer than four years, it is likely that you will not be able to recoup the high costs of buying and selling it These transaction fees can add up to roughly ten percent of the selling price And in the first five years of ownership, nearly 90 percent of the money spent on monthly mortgage payments can go for interest (depending on the rate) This means that except for the mortgage interest deduction benefit, most of your mortgage payment is essentially like rent: It is money down the drain because you are not building equity According to the National Multi Housing Council, about half of people who become homeowners move within five years.

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This is just one reason for joining this organization In fact, once you pass all four exam sections, you should join two organizations: the AICPA and your state CPA society The AICPA provides quality CPE in a variety of forms, such as live lectures, self-study texts, web-based programs, and interactive online seminars Your employer may cover some of the CPE costs State CPA societies offer reasonably priced, quality programs that involve little travel costs Not all lectures and programs with an accounting topic qualify for CPE credit State regulators select approved CPE sponsors Obtain proof of the sponsor s approval prior to registering for a program A certain number of CPE hours are required to maintain membership in the AICPA The number of hours varies by professional classification, such as public accounting, corporate finance, government, and education.

Many would have been ahead of the game had they simply rented There are tax savings to home ownership and you do build equity, but if your mortgage interest and other itemized deductions do not add up to more than the standard deduction (currently $7,200), you do not get any tax advantage..

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Some CPE programs may count as fulfillment of both the state and the AICPA requirements Spend some time learning about both the AICPA and your particular state regulator s CPE requirements Keep your payment receipts The dues and fees you pay for CPE are usually deductible to some extent on your income tax return..

at levels low enough to be sustainable even in poor conditions, with economic models appropriate to serve local populations with very limited buying power or to gain immediate and unrestricted access to prosperous Old World consumer markets purely on the strength of better ideas and better execution. Because of these three factors, the traditional costs and risks associated with entrepreneurship are far lower today than ever before. This, combined with the examples of conspicuous success by indigenous entrepreneurs in emerging economies, has fundamentally changed the calculus for many young people looking to improve conditions for themselves, their families, and their societies. It has also opened the floodgates of market-driven innovation as a means of improving the lives of the billions at the margins of economic development.

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