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

    • Drafting an AI policy that actually works
    • What AI agents mean for CPA firms
    • A guide to fighting AI-fueled AP/AR fraud

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

    Latest Stories

    • IRS adds online option, details for Kwong-related refund claims
    • Corporation’s officer held personally liable for its taxes under Federal Priority Statute
    • District court upholds final microcaptive reporting regulations
  • PRACTICE MANAGEMENT
    • All articles
    • Diversity, equity & inclusion
    • Human capital
    • Firm operations
    • Practice growth & client service

    Latest Stories

    • IRS adds online option, details for Kwong-related refund claims
    • PCAOB consultation process offers new options for firms seeking guidance
    • FASB seeks comment on fair value reporting proposal
  • FINANCIAL REPORTING
    • All articles
    • FASB reporting
    • IFRS
    • Private company reporting
    • SEC compliance and reporting

    Latest Stories

    • SEC shares 3 goals in proposed 2026–2030 strategic plan
    • SEC proposes rescission of climate disclosure rules
    • SEC proposes semiannual reporting option for public companies
  • AUDIT
    • All articles
    • Attestation
    • Audit
    • Compilation and review
    • Peer review
    • Quality Management

    Latest Stories

    • PCAOB consultation process offers new options for firms seeking guidance
    • Standardization of sustainability reporting improves, but obstacles remain
    • How to monitor a firm’s system of quality management
  • MANAGEMENT ACCOUNTING
    • All articles
    • Business planning
    • Human resources
    • Risk management
    • Strategy

    Latest Stories

    • How to handle increased enforcement of unclaimed property notices
    • Standardization of sustainability reporting improves, but obstacles remain
    •  What it takes for a CFO to lead operations and tech
  • 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

July 6, 2026

IRS adds online option, details for Kwong-related refund claims

July 6, 2026

PCAOB consultation process offers new options for firms seeking guidance

July 2, 2026

FASB seeks comment on fair value reporting proposal

June 30, 2026

IRS seeks examples of incorrect CP53E notices

June 29, 2026

IRS offers gift tax safe harbor for contributions to Trump accounts

Advertisement

Most Read

How to build reusable Skills in Anthropic's Claude AI
Profession Ready Initiative targets gaps in early-career CPA readiness
IRS seeks examples of incorrect CP53E notices
Using Excel to identify financial statement red flags
4 ways sole practitioners can set themselves apart
Advertisement

Podcast

July 2, 2026

The AICPA’s CEO on trust, AI, and the profession’s future

June 25, 2026

Midyear advocacy update: STEM, BOI, taxes and licensure

June 18, 2026

Why mindset may matter more than technology adoption

Features

Start in high school to strengthen the accounting profession
Start in high school to strengthen the accounting profession

Start in high school to strengthen the accounting profession

Accountancy in America: Meeting the moment for 250 years
Accountancy in America: Meeting the moment for 250 years

Accountancy in America: Meeting the moment for 250 years

A guide to fighting AI-fueled AP/AR fraud
A guide to fighting AI-fueled AP/AR fraud

A guide to fighting AI-fueled AP/AR fraud

How to handle increased enforcement of unclaimed property notices
How to handle increased enforcement of unclaimed property notices

How to handle increased enforcement of unclaimed property notices

How to tame funding volatility in not-for-profits
How to tame funding volatility in not-for-profits

How to tame funding volatility in not-for-profits

What AI agents mean for CPA firms
Accordance

What AI agents mean for CPA firms

FROM THIS MONTH'S ISSUE

Start in high school to strengthen the accounting profession

A practitioner-led outreach program, born of a university, accounting professionals, and local community collaboration, shows how to successfully engage high school students with the modern accounting profession.

From The Tax Adviser

June 30, 2026

Condo casualty losses: Deductions for common-interest property

May 31, 2026

Trust distributions: Timing, tax, and practical considerations

May 31, 2026

Current developments in taxation of individuals: Part 3

April 30, 2026

Current developments in taxation of individuals: Part 2

MAGAZINE

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
September 2025

September 2025

September 2025
August 2025

August 2025

August 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.