Nita Clydes otherwise excellent analysis of the problems with compulsory continuing education (JofA, Dec.98, page 77) describes as fundamental and compelling the need for CPAs to prosper in the years ahead. No one, other than the members of the profession, would regard individual accountant prosperity as a fundamental and compelling continuing education need.
The public, through their representatives on regulatory bodies, has established continuing education standards to promote the delivery of the most skilled, best possible accounting services. In my opinion the fundamental and compelling list should begin by identifying the publics stake in mandatory continuing education for CPAs.
Daniel H. Borinsky, JD, CPA
Esquire Settlement Services, Inc.
Lake Ridge, Virginia