The business of being a CPA

Article Abstract:

The fact that accounting is now commonly referred to as a business or an industry indicates an underlying shift in values among accountants. Self-interest has replaced interest in the welfare of the profession. Major firms are primarily concerned with growth and with retaining clients, while at the same time, profit margins for audit services are being squeezed. Many accounting firms have therefore diversified into consulting services and are now competing in areas where there are no professional standards, and where professionalism is even a competitive handicap. Fewer accountants now participate in setting accounting standards or publishing articles on accounting issues. Accountants can help to restore professional values by being more active in their state Societies, publishing more, and being more conscious of the role of audits in society.

Ethical aspects, Professions

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Rebel with a cause

Article Abstract:

The background and skills of Kieran Poynter, senior partner of Pricewaterhouse Cooper, UK, are discussed. The challenges of restructuring and creating an electronic commerce base for the company are described.

Management, Behavior, Interview, Pricewaterhouse Coopers

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A transparent solution

Article Abstract:

The Accounting Standards Board's FRS 17, which was published in November 2000, addresses differences between the measurement of pension scheme assets and liabilities between the UK and overseas.

Publishing industry, Pensions, Accounting Standards Board

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