“ The Dollars and Cents of Green Construction ” ( JofA , May05, page 47) did an excellent job of introducing ecological principles in a manner that draws businesses and environmentalists together for discussion, rather than repelling or deterring them.

Many environmentalists have been justifiably labeled doomsayers who focus too much on excess and blame. Many probusiness lobbies, on the other hand, oversimplify issues to play on the fears of the public. Neither of these groups is seriously participating in the pragmatic discussions needed to solve the problems facing the economy and the environment.

CPAs should be leading the business community when discussing the problems of the economy, including the environmental impact of conducting business. Businesses can contribute to the general well-being of society not only by creating jobs and wealth, but also developing creative solutions that protect the environment. The article clearly demonstrated that businesses can be profitable and environmentally friendly. A few short-term sacrifices pale in comparison to the many long-term benefits of constructing a “green” building. The dollars saved are considerable, but the social and environmental savings are priceless. Cooperation, instead of strife, between businesses and environmentalists will lead us toward a new economy—an economy that can continue to grow without harming the ecosystem.

Thank you for publishing articles that examine the important issues facing the profession, business and society.

Robert J. Cates, CPA
Greensboro, N.C.

“ Will They Throw Eggs? ” ( JofA , Apr.05, page 57) provides useful information for CPAs to improve their communication skills. But a good story and strong oral skills are only part of the tools they need to effectively present their message. Nonverbal communication skills are equally important. Facial expressions and hand gestures can engage the audience and help capture their attention. Crossed arms, on the other hand, could indicate in a nonverbal manner that the speaker is not open to a different point of view.

I continually study to improve my own speaking and organizational abilities, and I encourage all CPAs interested in improving their communication skills to contact one of the groups devoted to that purpose.

Edward J. Kmiec, CPA
Cranbury, N.J.

I am responding to the letter “ In the Client’s Best Interest ” ( JofA , May05, page 11), which warned CPAs to “carefully consider the risks of losing that trust if partnering with sellers of financial products results in wealth erosion instead of wealth enhancement.”

I am a CPA who has worked in a variety of industries over my career, including financial services for the past nine years. I have had the opportunity to work directly with professionals who are paid both consulting fees and product commissions. My experience has been that in either case, my coworkers and I have diligently put the best interests of the client first. In fact, our firm specializes in strategic alliances with CPA firms, and the feedback we get from clients and CPAs is overwhelmingly positive. I don’t understand why in this industry, unlike many others, professionals feel the need to perpetuate the negative stereotype of those who engage in the selling of life insurance products. Life insurance is a good thing—ask anyone who has been unfortunate enough to need it and who has had it. I question the motives of those who work so hard to distinguish themselves from other financial services professionals by criticizing, using fear tactics and broad-brush allegations of unscrupulous selling practices. I have found that most people I work with are genuinely interested in helping clients achieve their financial goals, and the products and services provided are tools by which this can be accomplished.

Ann Zouvelekis, CPA
Vice-president of operations
Selective Benefits Group
New York