Disturbed by Editor's Note


The October 1998 issue of the Journal of Accountancy contained a letter from Eli Mason, "Questioning Change" (page 114), which was critical of a speech by AICPA President Barry Melancon, as well as other policies of the Institute. The letter was followed by an editor's note.

I find it disturbing that when someone writes a letter critical of the AICPA and its policies and it is published, the letter is sometimes, selectively, followed by an editor's note that attempts to deflect and diminish its intent.

In the case in point, the editor's note states, "The thousands of AICPA members who participated in the visioning process said that the issue is how to change." It perhaps should have been pointed out that about 3,000 out of a membership of over 330,000 participated in the visioning process. Hardly a majority, I dare say.

But, that's not the point; letters to the editor should not be responded to unless there is a material misstatement of fact. Opinions should not be responded to by the editor merely because they differ from the opinions of the Institute management.

Edwin J. Kliegman, CPA
Massapequa Park, New York


Year-end tax planning and what’s new for 2016

Practitioners need to consider several tax planning opportunities to review with their clients before the end of the year. This report offers strategies for individuals and businesses, as well as recent federal tax law changes affecting this year’s tax returns.


News quiz: Retirement planning, tax practice, and fraud risk

Recent reports focused on a survey that gauges the worries about retirement among CPA financial planners’ clients, a suit that affects tax practitioners, and a guide that offers advice on fraud risk. See how much you know with this short quiz.


Tips for first-year auditors

For a new auditor, the first busy season can be an exciting time and a fantastic opportunity for professional growth. Here are suggestions for new auditors and those who nurture their development.