CFO, Yes—CPA, No


My company, Black Diamond Equipment, Ltd., was generously spotlighted in “How Midsize Companies Are Buying ERP” ( JofA, Sept.99, page 41), but I was mistakenly listed as a CPA, which I do not deserve. Due to the nature of your publication and organization, I thought it best to acknowledge this before I am accused of resume inflation.

Clarke Kawakami
Salt Lake City, Utah

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In focus: Payroll

Providing payroll services that comply with ever-changing regulations and meet evolving employee and employer demands is no easy task. Paychex's Tom Hammond discusses common payroll considerations for CPA firms.