Questions about diversity.





Letters


Queries on Diversity
I read Minority Issues at Forefront and the accompanying diversity statement (JofA, Jan.98, page 13), and I wonder if the AICPA is considering amending the criteria by which one gains membership. Presumably, with academic and CPA exam standards already in existence, diversitywhatever that iswill be determined by those who subscribe to these standards. However, if that is not the case, then I believe that the membership should be advised what changes are contemplated.

H. B. McFadden, CPA
New Orleans

T The launch of a series of diversity activities seems premature since it would appear logical for literal-minded CPAs to first define what they mean by diversity before setting off to achieve it. (Minority Issues at Forefront, JofA, Jan.98, page 13). Are we as CPAs seeking to accomplish diversity by encouraging vegetarians, golf enthusiasts, chess players, bagpipe musicians and spelunkers or are there some other specialized criteria for diversity?

If we are not really interested in all types of diversity, are we not either (1) confusing ourselves with a meaningless word or (2) unwittingly entering into a compact to push surreptitiously the agenda of one or more unnamed groups?

We have an obligation to avoid vague words and to think and speak clearly in committing ourselves to future action. Chasing will-o-the-wisps like diversity is a hopeless task when the goal is so vague. I genuinely applaud the efforts of those attempting to develop worthwhile objectives for the CPA profession. I might even applaud the goals of diversity but cannot be sure without knowing more details. Nevertheless, kindest regards and best wishes.

William N. McNairn, CPA (retired)
Palos Verdes Estates, California



SPONSORED REPORT

Revenue recognition: A complex effort

Implementing the new standard requires careful judgment. Learn how to make significant accounting judgments and document them and collaborate with peers for consistent application.

VIDEO

How to Excel pivot a general ledger

The general ledger is a vast historical data archive of your company's financial activities, including revenue, expenses, adjustments, and account balances. J. Carlton Collins, CPA, shows how to prepare data for, and mine data with, PivotTables.

QUIZ

News quiz: Taking an economic snapshot and looking to the future

Recent news included IRS actions that affect individuals and partnerships and a possibly influential move by a Big Four accounting firm.Take this short quiz to see how much you know about the news.