Chair's corner.

• Author: Eddy, Kathy G.
• Position: Brief Article

I had written my column many weeks before the horrific tragedy that struck our nation and the world on Sept. 11, and so it is not devoted to that event. However, it is important for me to start the column by conveying my personal and heartfelt sorrow and prayers for those whose lives have been touched by this terrible tragedy. While we as an Institute, and each of us as individuals, search for ways to help those who have been affected -- while trying to make sense out of this totally senseless act -- may we all be united in the courage and hope of our great nation. God Bless America.

It is amazing how quickly a year goes by; this is my last column in The CPA Letter. I thought about giving you a rundown on all the things that happened this past year at the AICPA. However, that information is available in a lot of places: The CPA Letter, the Journal of Accountancy, and the annual report of the AICPA, which I urge you to read (visit www.aicpa.org later this month). In addition, you have been reading about significant developments involving the profession in every issue of this newsletter throughout the year. In looking back at my term as chairman, the AICPA had no shortage of initiatives on its plate.

What I want to talk about in this column is the way in which we as members approach new initiatives that are undertaken by your professional organization. I hope it goes without saying that our board of directors and Council consist of thoughtful, committed individuals all of whom are dedicated to the CPA profession. They take their volunteer time to thoroughly understand, deliberate and come to reasoned conclusions about which initiatives to put forth to the members.

Having said that, there is also room for thoughtful discussion and debate among the members and the leadership on any issue at any time. The question in my mind is how we approach the discussion and debate. I received an e-mail from a Council member in Pennsylvania, Greg Pashke, wherein he discussed some ground rules to use in the discussion of the global business credential initiative. I believe these ground rules should apply to the discussion and debate of every issue that comes before us. They should apply to the leadership as well as the members. The following are Greg's words and are what I would call an...