Skip to content
AICPA-CIMA
  • AICPA & CIMA:
  • Home
  • Engage 365 Communities
  • CPE & Learning
  • My Account
Journal of Accountancy
  • TECH & AI
    • All articles
    • Artificial Intelligence (AI)
    • Microsoft Excel
    • Information Security & Privacy

    Latest Stories

    • Improve your Windows 11 productivity using Microsoft PowerToys
    • 4 Excel features that make reviewing large spreadsheets easier
    • Accounting ethics in the age of AI

  • TAX
    • All articles
    • Corporations
    • Employee benefits
    • Individuals
    • IRS procedure

    Latest Stories

    • Congress approves funding bill that maintains IRS budget
    • Sixth Circuit holds home-distilling ban is constitutional
    • TIGTA: IRS unable to prevent $213 million in improper EITC payments to individuals with nonwork SSNs
  • PRACTICE MANAGEMENT
    • All articles
    • Diversity, equity & inclusion
    • Human capital
    • Firm operations
    • Practice growth & client service

    Latest Stories

    • CFO hires increasing; average age of hires decreasing
    • Congress approves funding bill that maintains IRS budget
    • Confidence in U.S. economy rises despite inflation concerns
  • FINANCIAL REPORTING
    • All articles
    • FASB reporting
    • IFRS
    • Private company reporting
    • SEC compliance and reporting

    Latest Stories

    • SEC proposal aims to clarify securities rules for crypto assets
    • SEC eyes e-delivery as the default over paper
    • SEC shares 3 goals in proposed 2026–2030 strategic plan
  • AUDIT
    • All articles
    • Attestation
    • Audit
    • Compilation and review
    • Peer review
    • Quality Management

    Latest Stories

    • New AICPA guidance on stablecoins, mining revenue, current auditing standards
    • ASB approves standard on auditors’ responsibilities relating to fraud
    • SAS 149 is coming: What audit teams need to know
  • MANAGEMENT ACCOUNTING
    • All articles
    • Business planning
    • Human resources
    • Risk management
    • Strategy

    Latest Stories

    • Confidence in U.S. economy rises despite inflation concerns
    • Data governance: How finance builds trust in the numbers
    • Are finance leaders moving too fast on agentic AI?
  • Home
  • News
  • Magazine
  • Podcast
  • Topics
Advertisement
  1. newsletter
  2. Extra Credit
Extra Credit Cover

Write better letters of recommendation

Effective letters of recommendation can help shape futures.

By Dawn Wotapka
June 11, 2019

Please note: This item is from our archives and was published in 2019. It is provided for historical reference. The content may be out of date and links may no longer function.

Related

May 14, 2019

How to respond to student evaluations

September 11, 2018

Teaching tips from prize-winning professors

TOPICS

  • Professional Development
    • Communication
  • Accounting Education

These letters, which help students land everything from valuable scholarships to coveted internships, need to seem authentic and personalized, but that takes time, which is already in short supply for most faculty members.

But writing a good recommendation letter isn’t as complicated as you might think. Follow these guidelines to make the process as easy as possible.

Understand the purpose. Remind yourself that you’re contributing to the accounting profession. Letters of recommendation are designed to support your students’ goals, said Candace Barr, owner of Strategic Resume Specialists in Vestavia Hills, Ala. Essentially, you’re helping your students — the profession’s next generation of leaders — take a step forward.

That’s one reason why Christine Cheng, Ph.D., an assistant professor at the University of Mississippi’s Patterson School of Accountancy, considers such requests from students flattering. “I think it is an honor,” she said.

Know the student. Given recommendation letters’ importance, professors should be careful whom they write letters for, said D. Larry Crumbley, CPA/CFF, Ph.D., professor of accounting at Louisiana State University in Baton Rouge. In this arena, choose quality over quantity. “One does have to be selective,” he said, adding that he’d prefer to write a letter for someone whose research area he has knowledge of because he can write with more authority.

Don’t be afraid to decline. While saying “no” may seem harsh, it may be necessary, Cheng said. If you decline the opportunity to write a recommendation letter, explain why. “I focus on the reason why I may not be the right person to write the letter,” Cheng explained. “This may be because I don’t know the candidate enough or because I am not certain that they are a good fit for the organization [they are applying to].”

As she noted, “The goal should always be finding the perfect fit for both the student and the employer” so that organizations “will continue to look favorably upon other candidates from your institution.” If you think the opportunity is a good one for the student, but you aren’t the right person to write the recommendation, suggest “who in [the student’s] circle might be better suited to writing the recommendation,” she added.

Advertisement

Be authentic. While it may seem easy to copy and paste and recycle paragraphs, “the letter should be individual and not boilerplate,” Crumbley advised.

Cheng said she sees each letter as a new project. “I typically start with a blank page,” she said. “The letter must be sincere.”

Barr suggests that faculty should first identify the target audience — is the letter for an internship, scholarship, or job? — and then include specific information. “Mention relevant coursework and projects with specific examples of the student’s successes or how they impressed you,” she said. “Be genuine; it shows.” 

Be brief. According to Cheng, each letter needs to accomplish several tasks:

  • Emphasize that the person has the qualifications that the organization seeks;
  • Highlight and explain characteristics or skills that may not come through clearly on the résumé. (“I assume that, if a person is reading my recommendation letter, the candidate meets the basic criteria for the position,” she said); and
  • Communicate why this candidate will excel if provided the opportunity.

Limit yourself to one page, she added. “Everyone is busy,” she said. “If I don’t do a good job effectively communicating, then I have done more harm than good in trying to promote the candidate.”

Give yourself time. Given that writing these letters is highly personal, only you can decide how much time to allot to the process.

Cheng said she generally asks for at least a week, but she’ll do one more quickly if something urgent comes up. She doesn’t like to be rushed, however, if the student knew the deadline well in advance. In such a case, she said, she would be likely to decline because the candidate’s actions don’t show a strong desire for a sincere, thoughtful, and personal recommendation letter.

Advertisement

Dawn Wotapka is a freelance writer in the Atlanta area. To comment on this article or to suggest an idea for another article, contact senior editor Courtney Vien at Courtney.Vien@aicpa-cima.com.

Advertisement

latest news

September 3, 2026

CFO hires increasing; average age of hires decreasing

September 3, 2026

Congress approves funding bill that maintains IRS budget

September 3, 2026

Confidence in U.S. economy rises despite inflation concerns

September 2, 2026

FASB proposes several incremental improvements to GAAP

August 31, 2026

IRS enforcement activity fell despite record tax collections, TIGTA says

Advertisement

Most Read

4 Social Security rules that surprise clients — and some advisers
4 Medicare rules that surprise clients — and some advisers
Real-life ways small firms use AI
IRS updates overtime deduction FAQs, adds reporting details
Final rule will eliminate BOI reporting for US entities
Advertisement

Podcast

September 3, 2026

Looking to 2027: Economic sentiment, hiring plans, inflation concerns

August 27, 2026

Finance’s chemistry lesson: The guardian-to-catalyst transformation

August 20, 2026

An innovative state society CEO and her view of accounting’s future

Features

How CPAs can expand from tax into personal financial planning
How CPAs can expand from tax into personal financial planning

How CPAs can expand from tax into personal financial planning

A recipe for sanctions: AI-hallucinated citations in tax
A recipe for sanctions: AI-hallucinated citations in tax

A recipe for sanctions: AI-hallucinated citations in tax

2026 tax software survey
2026 tax software survey

2026 tax software survey

A CPA playbook to help prevent disaster fraud
A CPA playbook to help prevent disaster fraud

A CPA playbook to help prevent disaster fraud

Strategic planning for tax advisory
Strategic planning for tax advisory

Strategic planning for tax advisory

SPONSORED REPORT

Agentic accounting has arrived: What’s hype and what’s real?

Artificial intelligence (AI) is moving beyond chatbots and into accounting workflows. A new generation of agentic AI tools can plan, execute, and adapt as they complete tasks, raising expectations for what automation can do inside firms and finance departments. What can agentic AI realistically do today and what challenges are there in its implementation? Find out in this Journal of Accountancy sponsored report.

From The Tax Adviser

August 31, 2026

What today’s clients expect from their CPA and how firms are responding

August 31, 2026

2026 tax software survey

August 31, 2026

A risk framework for AI use in tax administration and preparation

July 31, 2026

Current developments in S corporations

MAGAZINE

September 2026

September 2026

September 2026
August 2026

August 2026

August 2026
July 2026

July 2026

July 2026
June 2026

June 2026

June 2026
May 2026

May 2026

May 2026
April 2026

April 2026

April 2026
March 2026

March 2026

March 2026
February 2026

February 2026

February 2026
January 2026

January 2026

January 2026
December 2025

December 2025

December 2025
November 2025

November 2025

November 2025
October 2025

October 2025

October 2025
view all

View All

http://JofA_Default_Mag_cover_small_official_blue

PUSH NOTIFICATIONS

Learn about important news

This quick guide walks you through the process of enabling and troubleshooting push notifications from the JofA on your computer or phone.

CPA LETTER DAILY EMAIL

CPA Letter Logo

Subscribe to the daily CPA Letter

Stay on top of the biggest news affecting the profession every business day. Follow this link to your marketing preferences on aicpa-cima.com to subscribe. If you don't already have an aicpa-cima.com account, create one for free and then navigate to your marketing preferences.

Connect

  • X Logo JofA on X
  • facebook JofA on Facebook

HOME

  • News
  • Monthly issues
  • Podcast
  • A&A Focus
  • PFP Digest
  • Academic Update
  • Topics
  • RSS feed rss feed
  • Site map

ABOUT

  • Contact us
  • Advertise
  • Submit an article
  • Editorial calendar
  • Privacy policy
  • Terms & conditions

SUBSCRIBE

  • Academic Update
  • CPE Express

AICPA & CIMA SITES

  • AICPA-CIMA.com
  • Global Engagement Center
  • Financial Management (FM)
  • The Tax Adviser
  • AICPA Insights
  • Global Career Hub
AICPA & CIMA

© 2026 Association of International Certified Professional Accountants. All rights reserved.

Reliable. Resourceful. Respected.