Employees vs. Independent Contractors

The California Supreme Court ruled on a wage order case on April 30, 2018 in the matter of Dynamex Operations West, Inc. v. Superior Court of Los Angeles.   The Court ultimately rejected the Borello test to determine whether workers should be classified as either employees or independent contractors for the purpose of the wage order. The Court embraces the standard presuming that all workers are employees instead of contractors. Additionally, the Court has adopted a new A-B-C Test. Employers must satisfy all three criteria to classify a worker as an [...]

2018-11-30T12:11:34-08:00November 30th, 2018|


  According to the Ventura County Star, “Santa Barbara County and cities in its boundaries have received 799 permits to grow marijuana – 14 percent more than Humboldt County” as of April 2018.  The cannabis industry is upon us.  With the industry growth in the County and the significant revenue potential, CPAs are likely to be sought after for accounting and tax advice. As practitioners, we have the choice to work in the industry or not, and I know there will be CPAs that say they will never work with [...]

2018-08-22T10:08:52-08:00August 22nd, 2018|

Channel Counties Chapter: President’s Message April 2018

Hello Channel Counties Chapter! My name is Mike Farrell, and I am honored to serve as your Chapter President for the upcoming year. I hope my broad experience of working for a national firm, local firms and in private industry will help me represent the Chapter. In hopes of meeting a wide spectrum of needs, our Board has planned many events for 2018 – 2019, including CPE events, discussion groups, social activities, golf tournaments, student bowling and an award night. My vision for the upcoming year includes an outreach to [...]

2018-05-10T14:44:27-08:00April 13th, 2018|