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ON THE RECORD
John W. Green, CPA We ought to call Sarbanes-Oxley the CPA Employment Act of 2002. Ive been in public accounting since 1981 and Ive never seen anything like this. Next year, when the nonaccelerated filers have to comply with section 404, well probably see a similar resource issue. The large-cap companies will continue to suck up the resources of the Big Four firms and smaller companies will move downstreamand companies that wait too long to begin their 404 compliance may have difficulty finding qualified accountants. So nows the time for CPAs to be bold and fight the fear of losing a client over fees. Theres plenty of work out there. |
Nothing to Fear
BY JOHN W. GREEN
