Chair's corner.
Author | Voynich, Scott |
Position | Change Management |
No matter what your position, no matter what your role, you are a party to historic change in your profession. Whether you are delighted or depressed, it is a fact that we have only one realistic option. Deal with it. I hope you will choose to embrace change and make the most of the opportunities afforded to us in this new environment. The AICPA is working to provide guidance and tools to help us manage change.
One avenue pursued by some members to deal with change has been to utilize outsourcing options. While outsourcing is not new, it has gained attention as it has become simpler for members to be involved with this process. The AICPA is providing guidance to members reminding them of their responsibilities for quality work, confidentiality and appropriate safeguards of information [see article on page 4]. Use the guidance, available on www.aicpa.org, to ensure that standards are met and the public is protected.
Another area of change relates to the role of the Financial Accounting Standards Board and accounting standard setting. As we move toward convergence of international accounting standards by 2005, concerns have been raised regarding the unique issues of non-public companies and whether those needs are met in an international standards-based environment. The straightforward question: Is it time for differential accounting standards? I have appointed a task force to stimulate our thinking and engage the profession in this important and timely debate. The strength of our profession is in challenging our experiences and in challenging our expertise to discover new and better answers to the questions. We have debated differential accounting standards at different...
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