Passing the ladder.

AuthorCulver, Janice L.
PositionA message FROM THE CHAIR

At the end of their term, many leaders look to pass a torch. I would like to pass a ladder.

In the profession and the business environment we need to see farther than a circle of light around us. We need to look far to the horizon ahead.

By passing on a ladder, I want to pass on higher perspective. Instead of focusing on the cracks in the sidewalk in front of us, we need to lift our vision in order to recognize our opportunities for leadership as a profession.

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A ladder also affords a vision of all surrounding factors. Our decisions need to reflect the best interests of the public as well as the profession and must also reflect an appreciation for the change that surrounds all organizations.

This perspective is especially important when it comes to peer review. Our profession has an opportunity to be leaders or followers in the coming year. Our environment and society are different from what they were in 1986 when peer review was first adopted. The public demands a greater level of disclosure. "No comment" is now considered an admission of guilt.

As a profession, we have a decision to make. Do we wait until another regulatory body forces peer review results to be made public, leaving CPAs to look like we have dirty laundry to hide? Or do we step forward, confident in our integrity and skills, showing we operate with the best interests of the public at heart?

A decision must be made. Not deciding is simply a decision to let another decide for us. Perspective and vision will be critical as we collectively determine what course we take.

By passing on a ladder rather than a torch, I also hope to pass on relevance and practicality. I've never used a torch, but I have used a ladder.

As CPAs, we have practical skills that can make a difference in our communities. We are gifted when it comes to numbers, finances and management, subjects that make some people run in the other...

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