Procedure Has Many If Else Conditions

ALTER PROC usp_t_insup_cpa1

@Idint,
@SupervisorIdint,
@BookmarkerIdint,
@PreparerIdint,
@FirmNovarchar(20),
@FirmNamevarchar(30),
@FirstNamevarchar(20),
@MiddleNamevarchar(20),
@LastNamevarchar(20),
@TaxYearvarchar(20),
@TaxSoftwarevarchar(20),
@HomePhonevarchar(20),
@WorkPhonevarchar(20),
@Faxvarchar(20),
@PrimaryEmailvarchar(30),
@SecondaryEmailvarchar(30),
@CountryIdint,
@Statevarchar(20),
@Zipcodevarchar(20),
@Statusint,
@OperatorChar(1) = '',
@RESULTINT OUTPUT
-------------------------
AS

IF @Operator = 'I'
BEGIN

IF NOT EXISTS(SELECT * FROM CPA WHERE PrimaryEmail=@PrimaryEmail or PrimaryEmail=@SecondaryEmail or SecondaryEmail=@PrimaryEmail or SecondaryEmail=@SecondaryEmail )
BEGIN
--select * from o_login
Begin transaction InsCPA

INSERT INTO CPA(SupervisorId,BookmarkerId,PreparerId,FirmNo,FirmName,FirstName,MiddleName,LastName,TaxYear,TaxSoftware,HomePhone,WorkPhone,Fax,PrimaryEmail,SecondaryEmail,CountryId,State,Zipcode,Status)
VALUES(@SupervisorId,@BookmarkerId,@PreparerId,@FirmNo,@FirmName,@FirstName,@MiddleName,@LastName,@TaxYear,@TaxSoftware,@HomePhone,@WorkPhone,@Fax,@PrimaryEmail,@SecondaryEmail,@CountryId,@State,@Zipcode,@Status)

--Error handling
IF @@ERROR <> 0
BEGIN
-- Returns 0 to the calling program to indicate failure.
ROLLBACK TRAN InsCPA
SET @RESULT = 0
END
ELSE
BEGIN
--DECLARE @ID1 INTEGER
-- Returns 1 to the calling program to indicate success.
COMMIT TRAN InsCPA
SET @RESULT = 1
END
END
ELSE
BEGIN
-- Return 2 to the calling program to indicate record already exists.
set @RESULT = 2
END
END

ELSE IF(@Operator='U')
BEGIN
declare @pemail as varchar(30)
declare @semail as varchar(30)
declare @firm as varchar(20)
select @pemail=PrimaryEmail,@semail=SecondaryEmail,@firm=FirmNo from CPA WHERE Id = @Id
--select * from CPA

if(@pemail=@PrimaryEmail) or(@semail=@PrimaryEmail)--or((@semail=@SecondaryEmail)and (@semail=@PrimaryEmail)))
begin

print 'prim1'
if(@semail=@SecondaryEmail)or (@pemail=@SecondaryEmail)
begin
print 'sec1'
if(@firm=@FirmNo)
begin
print'firm'
BEGIN TRANSACTION UpdateCPA
UPDATE CPA
SET SupervisorId=@SupervisorId,
BookmarkerId=@BookmarkerId,
PreparerId=@PreparerId,
FirmNo=@FirmNo,
FirmName=@FirmName,
FirstName=@FirstName,
MiddleName=@MiddleName,
LastName=@LastName,
TaxYear=@TaxYear,
TaxSoftware=@TaxSoftware,
HomePhone=@HomePhone,
WorkPhone=@WorkPhone,
Fax=@Fax,
PrimaryEmail=@PrimaryEmail,
SecondaryEmail=@SecondaryEmail,
CountryId=@CountryId,
State=@State,
Zipcode=@Zipcode,
Status=@Status
WHERE Id = @Id
UPDATE EMPLOYEE
SET FirmNo=@FirmNo
WHERE FirmNo=@firm


IF @@ERROR <> 0
BEGIN
-- Returns 0 to the calling program to indicate failure.
ROLLBACK TRAN UpdateCPA
SET @RESULT = 0

END
ELSE
BEGIN
-- Returns 1 to the calling program to indicate success.
print'1'
COMMIT TRAN UpdateCPA
SET @RESULT = 1

END
END
else
begin
IF NOT EXISTS(SELECT * FROM CPA WHERE FirmNo=@FirmNo)
BEGIN
print'fd'
BEGIN TRANSACTION UpdateCPA
UPDATE CPA
SET SupervisorId=@SupervisorId,
BookmarkerId=@BookmarkerId,
PreparerId=@PreparerId,
FirmNo=@FirmNo,
FirmName=@FirmName,
FirstName=@FirstName,
MiddleName=@MiddleName,
LastName=@LastName,
TaxYear=@TaxYear,
TaxSoftware=@TaxSoftware,
HomePhone=@HomePhone,
WorkPhone=@WorkPhone,
Fax=@Fax,
PrimaryEmail=@PrimaryEmail,
SecondaryEmail=@SecondaryEmail,
CountryId=@CountryId,
State=@State,
Zipcode=@Zipcode,
Status=@Status
WHERE Id = @Id
UPDATE EMPLOYEE
SET FirmNo=@FirmNo
WHERE FirmNo=@firm
IF @@ERROR <> 0
BEGIN
-- Returns 0 to the calling program to indicate failure.
ROLLBACK TRAN UpdateCPA
SET @RESULT = 0

END
ELSE
BEGIN
-- Returns 1 to the calling program to indicate success.
print'1'
COMMIT TRAN UpdateCPA
SET @RESULT = 1

END
end
ELSE
BEGIN
-- Returns 1 to the calling program to indicate success.
print'4'
--COMMIT TRAN UpdateCPA
SET @RESULT = 4

END
end
end
else
begin
IF NOT EXISTS(SELECT * FROM CPA WHERE PrimaryEmail=@SecondaryEmail or SecondaryEmail=@SecondaryEmail)
BEGIN
if(@firm=@FirmNo)
begin
BEGIN TRANSACTION UpdateCPA
UPDATE CPA
SET SupervisorId=@SupervisorId,
BookmarkerId=@BookmarkerId,
PreparerId=@PreparerId,
FirmNo=@FirmNo,
FirmName=@FirmName,
FirstName=@FirstName,
MiddleName=@MiddleName,
LastName=@LastName,
TaxYear=@TaxYear,
TaxSoftware=@TaxSoftware,
HomePhone=@HomePhone,
WorkPhone=@WorkPhone,
Fax=@Fax,
PrimaryEmail=@PrimaryEmail,
SecondaryEmail=@SecondaryEmail,
CountryId=@CountryId,
State=@State,
Zipcode=@Zipcode,
Status=@Status
WHERE Id = @Id
UPDATE EMPLOYEE
SET FirmNo=@FirmNo
WHERE FirmNo=@firm

IF @@ERROR <> 0
BEGIN
-- Returns 0 to the calling program to indicate failure.
ROLLBACK TRAN UpdateCPA
SET @RESULT = 0

END
ELSE
BEGIN
-- Returns 1 to the calling program to indicate success.
print'1'
COMMIT TRAN UpdateCPA
SET @RESULT = 1

END
END
else
begin
IF NOT EXISTS(SELECT * FROM CPA WHERE FirmNo=@FirmNo)
BEGIN
BEGIN TRANSACTION UpdateCPA
UPDATE CPA
SET SupervisorId=@SupervisorId,
BookmarkerId=@BookmarkerId,
PreparerId=@PreparerId,
FirmNo=@FirmNo,
FirmName=@FirmName,
FirstName=@FirstName,
MiddleName=@MiddleName,
LastName=@LastName,
TaxYear=@TaxYear,
TaxSoftware=@TaxSoftware,
HomePhone=@HomePhone,
WorkPhone=@WorkPhone,
Fax=@Fax,
PrimaryEmail=@PrimaryEmail,
SecondaryEmail=@SecondaryEmail,
CountryId=@CountryId,
State=@State,
Zipcode=@Zipcode,
Status=@Status
WHERE Id = @Id
UPDATE EMPLOYEE
SET FirmNo=@FirmNo
WHERE FirmNo=@firm
IF @@ERROR <> 0
BEGIN
-- Returns 0 to the calling program to indicate failure.
ROLLBACK TRAN UpdateCPA
SET @RESULT = 0

END
ELSE
BEGIN
-- Returns 1 to the calling program to indicate success.
print'1'
COMMIT TRAN UpdateCPA
SET @RESULT = 1

END
end
ELSE
BEGIN
-- Returns 1 to the calling program to indicate success.
print'44'
--COMMIT TRAN UpdateCPA
SET @RESULT = 4

END
end
/*
--select * from o_login
Begin transaction InsCPA

UPDATE CPA
SET SupervisorId=@SupervisorId,
BookmarkerId=@BookmarkerId,
PreparerId=@PreparerId,
FirmNo=@FirmNo,
FirmName=@FirmName,
FirstName=@FirstName,
MiddleName=@MiddleName,
LastName=@LastName,
TaxYear=@TaxYear,
TaxSoftware=@TaxSoftware,
HomePhone=@HomePhone,
WorkPhone=@WorkPhone,
Fax=@Fax,
PrimaryEmail=@PrimaryEmail,
SecondaryEmail=@SecondaryEmail,
CountryId=@CountryId,
State=@State,
Zipcode=@Zipcode,
Status=@Status
WHERE Id = @Id
--Error handling
IF @@ERROR <> 0
BEGIN
-- Returns 0 to the calling program to indicate failure.
ROLLBACK TRAN InsCPA
SET @RESULT = 0
END
ELSE
BEGIN
--DECLARE @ID1 INTEGER
-- Returns 1 to the calling program to indicate success.
print'11'
COMMIT TRAN InsCPA
SET @RESULT = 1
END*/
END
ELSE
BEGIN
print 'sec same'
-- Return 2 to the calling program to indicate record already exists.
set @RESULT = 3
END
end
end
else
begin
IF NOT EXISTS(SELECT * FROM CPA WHERE PrimaryEmail=@PrimaryEmail or SecondaryEmail=@PrimaryEmail)
BEGIN
/*--select * from o_login
Begin transaction InsCPA

UPDATE CPA
SET SupervisorId=@SupervisorId,
BookmarkerId=@BookmarkerId,
PreparerId=@PreparerId,
FirmNo=@FirmNo,
FirmName=@FirmName,
FirstName=@FirstName,
MiddleName=@MiddleName,
LastName=@LastName,
TaxYear=@TaxYear,
TaxSoftware=@TaxSoftware,
HomePhone=@HomePhone,
WorkPhone=@WorkPhone,
Fax=@Fax,
PrimaryEmail=@PrimaryEmail,
SecondaryEmail=@SecondaryEmail,
CountryId=@CountryId,
State=@State,
Zipcode=@Zipcode,
Status=@Status
WHERE Id = @Id
--Error handling
IF @@ERROR <> 0
BEGIN
-- Returns 0 to the calling program to indicate failure.
ROLLBACK TRAN InsCPA
SET @RESULT = 0
END
ELSE
BEGIN
--DECLARE @ID1 INTEGER
-- Returns 1 to the calling program to indicate success.
print'111'
COMMIT TRAN InsCPA
SET @RESULT = 1
END*/
if(@firm=@FirmNo)
begin
BEGIN TRANSACTION UpdateCPA
UPDATE CPA
SET SupervisorId=@SupervisorId,
BookmarkerId=@BookmarkerId,
PreparerId=@PreparerId,
FirmNo=@FirmNo,
FirmName=@FirmName,
FirstName=@FirstName,
MiddleName=@MiddleName,
LastName=@LastName,
TaxYear=@TaxYear,
TaxSoftware=@TaxSoftware,
HomePhone=@HomePhone,
WorkPhone=@WorkPhone,
Fax=@Fax,
PrimaryEmail=@PrimaryEmail,
SecondaryEmail=@SecondaryEmail,
CountryId=@CountryId,
State=@State,
Zipcode=@Zipcode,
Status=@Status
WHERE Id = @Id

UPDATE EMPLOYEE
SET FirmNo=@FirmNo
WHERE FirmNo=@firm

IF @@ERROR <> 0
BEGIN
-- Returns 0 to the calling program to indicate failure.
ROLLBACK TRAN UpdateCPA
SET @RESULT = 0

END
ELSE
BEGIN
-- Returns 1 to the calling program to indicate success.
print'1'
COMMIT TRAN UpdateCPA
SET @RESULT = 1

END
END
else
begin
IF NOT EXISTS(SELECT * FROM CPA WHERE FirmNo=@FirmNo)
BEGIN
BEGIN TRANSACTION UpdateCPA
UPDATE CPA
SET SupervisorId=@SupervisorId,
BookmarkerId=@BookmarkerId,
PreparerId=@PreparerId,
FirmNo=@FirmNo,
FirmName=@FirmName,
FirstName=@FirstName,
MiddleName=@MiddleName,
LastName=@LastName,
TaxYear=@TaxYear,
TaxSoftware=@TaxSoftware,
HomePhone=@HomePhone,
WorkPhone=@WorkPhone,
Fax=@Fax,
PrimaryEmail=@PrimaryEmail,
SecondaryEmail=@SecondaryEmail,
CountryId=@CountryId,
State=@State,
Zipcode=@Zipcode,
Status=@Status
WHERE Id = @Id

UPDATE EMPLOYEE
SET FirmNo=@FirmNo
WHERE FirmNo=@firm
IF @@ERROR <> 0
BEGIN
-- Returns 0 to the calling program to indicate failure.
ROLLBACK TRAN UpdateCPA
SET @RESULT = 0

END
ELSE
BEGIN
-- Returns 1 to the calling program to indicate success.
print'1'
COMMIT TRAN UpdateCPA
SET @RESULT = 1

END
end
ELSE
BEGIN
-- Returns 1 to the calling program to indicate success.
print'2'
--COMMIT TRAN UpdateCPA
SET @RESULT = 2

END
end
END
ELSE
BEGIN
print 'prim same'
-- Return 2 to the calling program to indicate record already exists.
set @RESULT = 2
END
end
end

Above procedure has many if else conditions
Is there any way to write
procs other than this process

Malathi Rao