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Letters

Who Would Review?

By Ira E. Graham
June 2002

The Full-Service CPA ” ( JofA, Mar.02, page 74) struck me as ironic in light of the current criticism of combining audit functions with management services.

As a career insurance agent, I often have had my recommendations reviewed by my client’s CPA. I have welcomed such participation, but I wonder to whom a client would turn for such a review when the accountant and agent are one and the same.

Ira E. Graham, CPA, CLU
Evanston, Illinois

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