In “Steering a Course for the Future” ( JofA , Nov.99, page 35), Chairman Robert Elliott debates the need to alter the breadth of the CPA license or membership requirements for the AICPA. He suggests that if we had, over the years, broadened our concept of the CPA, engineering, computer science and law professionals would now be CPAs.

I am concerned that widening the CPA designation to include nonaccounting professionals could be detrimental to the profession. As the designation stands, our clients and the general public have an understanding of the specific qualifications and experience the CPA brings to a task. That would change if the concept of the CPA was expanded. If I needed an attorney, I would hire an attorney, not a CPA.

James Reeves, CPA
Madison, Wisconsin

I enjoyed the authors’ discussion of the issues and the judicial and administrative pronouncements cited in “Internal-Use Software and the Research Credit” ( JofA , Dec.99, page 79). However, the authors might also have noted that the U.S. Supreme Court did not grant certiorari in the United Stationers case (June 21, 1999). The Seventh Circuit had previously upheld the district court. Therefore, the case law, for the time being, seems settled and congruent with the regulations.

Jack Norman
Arlington, Virginia

The Technology Workshop is my favorite section of the JofA . I have picked up many tips and pointers that I have been able to immediately implement. For instance, I was able to build a complete financial database and reporting system using Access and Excel.

Does the JofA have a Web site where these articles can be found? I would like to bookmark all the Technology Workshop articles for the past two or three years.

Marc Zawicki, CPA, CFO
The Eli’s Cheesecake Co.
Chicago

Editor’s reply. Readers can find Technology Workshop articles online by going to www.aicpa.org, scrolling down to Online Publications, and clicking on Journal of Accountancy. The first Technology Workshop, “Sharpen Spreadsheet Skills,” appeared in the October 1998 JofA .

I am amazed you would consider an article on setting up a database in Access worthy of your publication (“Building a Database From Scratch,” JofA , Nov.99, page 63). Such a task is just a little more demanding than finding one’s way home from work.

To quote from the article, “Only a few years ago you had to be unusually skilled in database technology to construct a database from scratch.”

Not true! An hour with a software publication was all that was required, even in “the old days.” Completing schedule D of the 1040 tax form is far more challenging.

Perhaps I should submit an article on using a 10-key adding machine.

Roland O. Pepin, CPA
San Francisco

As a young adult, I think there is excessive importance placed on the availability of Social Security for people my age as we get older (“Young Adults Support Social Security,” JofA, Oct.99, page 13). More emphasis needs to be placed on saving our money for the time we wish to retire. If we were taught as children to put a certain amount of money into a savings account every week, we would not have this overwhelming expectation of receiving Social Security benefits.

Why does it seem that setting up an IRA is only for those who will retire from their jobs in the next 10 years or so? A worker or spouse should begin to put money into an IRA at an age when he or she will be able to save as much as needed to be comfortable at retirement. Those relying on Social Security to keep them financially afloat will be extremely disappointed when they retire. At that time they will discover they do not have enough money to provide them with the lifestyle they desire. Now is the time for young people to prepare themselves for the future and come to the realization that there may not be anything left for them 40 years down the road.

Christi Slager
Portage, Michigan

It is commendable that the accounting profession is concerned with continued discrimination against certain minority groups in this country (“Still Seeking the Ideal,” JofA , Sept.99, page 75). However, based on my own experience, I feel the profession is overlooking another form of discrimination—age discrimination.

I left the military after 20 years of service and decided to start a second career in accounting and computer systems. I graduated from college with a BS degree in accounting and an AA in computer information systems. After two years, in spite of having a strong academic background in accounting, exceptional computer literacy with the ability to program in several languages, and proficiency in most computer software packages, and also having passed the law and audit portions of the CPA exam, I have had great difficulty finding work in the accounting field.

I have been told by numerous accounting professionals I have two things against me—my age and my military service. They seem concerned that I am attempting to start a second career and that so much time in the military would make it difficult to adjust to a new work environment. (I wonder who really has the “readjustment” problem in this scenario.)

I think that accounting professionals are overlooking a valuable resource when they expect the typical applicant to be 20-something and will not accept a person who deviates in any way from what they consider the norm.

While the accounting profession has come a long way with respect to discrimination against African-Americans and Hispanics, it also needs to rethink its approach to older women from different backgrounds trying to enter the accounting field.

Elizabeth Herndon
Cedarville, Arkansas