Professional Responsibility Comes First

BY CHARLES TODER

I disagree with the points made in “ Pay for Performance ” ( JofA, Jun.02, page 24).

The goal of partner compensation should not be “to inspire the most profitable performance.” Profits are good, but only after assuring each partner diligently exercises his or her professional responsibilities. Partners who accept substandard financial reporting or auditing may for awhile have very profitable performance, but they jeopardize their careers, their firms and our profession.

Charles Toder, CPA (retired)
New York City

SPONSORED REPORT

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QUIZ

8 sentences to help you master subject-verb agreement

When professionals prepare written material for readers inside their organization or outside, they should make sure that no errors distract from the message they need to convey. Take this short quiz for practice in subject-verb agreement.