Letter on Target

BY ANDREW STOKES

I read with interest the letter “ For National Licensing of CPAs ” ( JofA, Jun.02, page 11).

A foreigner—or as I am quaintly termed, a “resident alien”—I have just taken the Uniform CPA Examination. I sat for this exam in Colorado rather than my resident state of California because the licensing requirements are different. There were many others from California and a person from Massachusetts in the same position.

Quite frankly, it is a ridiculous situation for a supposedly national qualification. The letter writer is spot on in suggesting that state boards should be administrative only—with policy and licensing set nationally.

The letter’s second point about accounting standards also hits the mark. Other countries such as the United Kingdom and Australia issue subsequent amendments not by releasing an additional standard but by amending and reissuing the existing one (including using the same number). This way everything on a topic is together, and instead of 140 plus standards, you have far fewer.

Andrew Stokes, CA
(Australia)
San Rafael, California

Letters to the Editor

The JofA encourages readers to write letters on important professional issues in addition to comments on published articles. Because space is limited, letters submitted for publication should be no longer than 500 words. Please include telephone and fax numbers.

SPONSORED REPORT

Cybersecurity threats proliferating for midsize and smaller businesses

This report details how SMBs can properly protect private information from breaches, design and implement a cybersecurity policy, and create safeguards for training and education.

QUIZ

Test yourself on these often confused words

The spelling checker on your word processing program can do only so much to flag problems. Your best insurance is to learn the troublesome words that trip up writers and use them correctly by the standards of formal, written English.