I was aghast
at the cover picture (Dec. 2006). A small office,
like mine, needs to be efficient, and your front
page picture is anything but that. A typewriter?
No computer(s)? A very small screen CRT? Phone
without a cord? Looks like a furniture magazine.
Not sure that I want to read the article.
Donald H. Olson, CPA
THE CASE FOR
writing with regard to the
Paperless Reports Shunned Top Line
article (Jan. 2007, p. 14). The article stated
that a majority of investors, portfolio managers
and other financial statement users prefer to
receive financial reports and annual reports in
I think that this is a
shame given the technology that is available. If
the publishers of financial information would
distribute the reports in an unlocked PDF format,
and the users of the financial statements were
educated on using the technology, I think that
paperless reports would deliver more value to the
users of the financial information.
Given that many users travel, it is not practical
to carry around volumes of printed materials. I
know that users like to mark up the documents with
their notes and comments as they review financial
reports. Distributing financial reports in an
unlocked manner, allowing users to mark their
thoughts on the paperless reports will allow them
to use the financial reports as if they were
printed, while enhancing the portability of the
In addition, paperless
reports allow users to perform enhanced searches,
adding value to the reports since the users are
able to quickly find information of interest.
Matthew R. Johnson, MPA, CPA
LOST IN THE
In your article
Found in Translation (Feb. 2007, p. 38),
Exhibit 5 titled CPA Firm Networks and Alliances
was trying to show some of the larger networks and
alliances. I saw that my organization, Moore
Stephens International Limited (MSIL), was left
off the list. MSIL is the 11th largest accounting
firm association in the world, according to the
International Accounting Bulletin.
Other than RSM McGladrey Network, Baker Tilly
International and Moores Rowland International,
MSIL is larger than all others on the list. In
fact, other than RSM, MSIL has more offices
worldwide than the others on the list.
Steven E. Sacks, CPA
New York City
is the Executive Director of Moore Stephens
North America, Inc., and an Editorial
Adviser to the JofA .
Our intention was to make smaller CPA firms
aware that a broad spectrum of networks and
alliances exists and can help them with their
international issues. Dr. (Donald L.) Kyle and I
have taught CPE courses for the Texas Society
and IMA and continue to meet CPAs from small
firms who are not aware of the opportunities
that organizations like yours provide.
Please believe that there was no
intention on our part to specifically exclude
anyone. I would love to see a follow-up article
that discusses how the current alliances and
networks are helping small firms with many of
the issues they face. I am aware that these
resources allow smaller CPA firms to retain
clients as globalization increasingly affects
your interest in our article and hope that you
benefit from more CPAs becoming aware of the
existence of your type of organization.
Susan Sorensen, CPA, Ph.D.
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