Letters to the editor.

• Position: NEWS & REVIEWS - Letter to the editor

The December 2012 issue of Financial Executive contained a timely, thoughtful and provocative article, "Skipping the ERM Tune-Up: Pay Now or Pay Later." As an executive consultant providing decision-support services to a wide variety of clients, the subject of the article is very germane to my work.

Thank you for continuing to provide the membership with a scintillating periodical. I hope my comments are helpful and that this very important article receives a wide range of readership.

Steve Windell, Retired CPA, executive...