This Paper Will Discuss The Public Perception Of CPAs In Todays Societ

This paper will discuss the public perception of CPAs in today's society, pitfalls that they may encounter, methods to prevent some of these negative behaviors and consequences they may face should they fall short. Most Who Do You Trust? surveys rank politicians, lawyers and used car salesmen at the bottom and certified public accountants at the top. That is because the CPA profession has a squeaky clean image--anal-retentive little wimps who wear thick glasses and cannot get a date. CPAs are known and respected for their honesty. The profession that goes out of its way to project that image, and there is a certain amount of truth to it. Not all accountants are anal-retentive little wimps who cannot get a date. Many of them are quite articulate. Some are quite lovely, in some schools, more than half of the accounting majors are women. Also, not all CPAs are squeaky clean and respected for their honesty. Some are quite dishonest and are putting a black mark on the image of the entire profession. There is one area where the CPA profession has fallen short of protecting the public interest. The general duty that accountants owe to their clients and the other persons who are affected by their actions is to exercise the skill and care of the ordinarily prudent accountant in the same circumstances. Two elements compose the general duty of performance: skill and care. Another element and responsibility is owed to clients and other persons, that is that accountants should observe a standard of ethical or social responsibility. One set of difficulties concerns ethics education's ability to instill the chosen values and to make them stick after the educational process is completed. Instruction in acc ounting ethics is directed at people whose character-or lack there-of-has largely been formed by the time the instruction occurs. Although such instruction should increase the moral awareness of those who are already predisposed to listen, its effect on the basically self-interested, indifferent, or unethical is questionable. Even those who are positively influenced by ethics instruction, moreover, may still behave irresponsibly if their careers or their livelihoods require them to act in their client's financial interest. Recent pressure to include more ethics instruction in the accounting classroom has placed an emphasis on individuals who have a sense of moral responsibility. In accounting ethics education literature the benefits of teaching ethics have been greatly influenced by the following set of goals presented by Loeb (1988): 1. Relate accounting education to moral issues. 2. Recognize issues in accounting that have ethical implications. 3. Develop a sense of moral obligati on or responsibility. 4. Develop the abilities needed to deal with ethical conflicts or dilemmas. 5. Learn to deal with uncertainties of the accounting profession. 6. Set the stage for a change in ethical behavior. 7. Appreciate and understand the history and composition of all aspects of accounting ethics and their relationship to the general field of ethics. An emphasis on codes of conduct may result in students' failure to develop discretion and judgment . . .which are more than simply a matter of what acts are forbidden, which are required, and which are permissible (Whitbeck, 1992, 128). Emphasis on rules may quickly become training in how to get around the rules while remaining technically legal. While students must be acquainted with professional codes of conduct as part of their preparation for a career, most researchers on ethics do not consider such material to be sufficient grounding in ethical training (Fulmer and Cargile 1993:Adams et al.1995). A few years ago the Ameri can Institute of Certified Public Accounts (AICPA), the largest CPA membership organization in the world, decided that starting in the year 2000, new members would have to have 150 semester hour of college credits (5 Years) instead of the present four years to become a member (McGee). On the surface that does not appear to any big deal. No one has to become an AICPA member to practice public accounting or to be a CPA. But, there are several problems with this. The most obvious is that the major group harmed is the students (or parents), who must cough up another $10,000 or $20,000 for a fifth year of education. Then there

Tapping into Local Businesses for Writing Work

Tapping into Local Businesses for Writing Work Heres an optimistic thought: writing is a necessary part of every business. You read that right. Every business – big and small – has the need for written language. More good news: most businesses dont have a full-time or even part-time writer on staff. Hint: heres where you come in. Local businesses need your skills. They just dont know it yet. Its up to you to tell them. Identifying potential clients First you have to find them. Take a walk or a drive and make a note of locally-owned businesses in your town and the writing needs they might have. Browse the Yellow Pages online at yp.com. Identify potential clients Compiling your information Once youve identified potential businesses, its time to give them something – for free. Im not advocating you work for free. Instead, put together a brochure or letter that includes helpful writing-related information: how email newsletters benefit businesses, ways to generate social media content or writing for your target audience. Then remind them of your skills and availability. Use a bulleted list to show the plethora of writing tasks you can take off their shoulders. Be sure to include website, social media and blog entries along with brochures, letters, press releases, newsletters, ad copy, etc. Include contact options – email, website, social media and phone number. Make communicating with you convenient for them. End your piece with a thank you. Its just courteous and polite. Method of contact You can reach out in a number of ways, depending on the business. Start Social media is another way to keep in touch with potential clients. Ditto that for your website. I also suggest utilizing the old-fashioned way: snail mail. This isnt a mass mailing. You want to choose a dozen, perhaps two dozen businesses to target. Snail mail provides prospective clients with something physical to hold – and hopefully keep – until they have the need to contact you. Wait about three months and follow-up with a similar message. Repeat after another three months. Think quarterly contact. You want to establish yourself as a consistent presence, but not a nuisance. Potential clients arent going to need your services immediately, but they will eventually. When they do, whom will they think of? The nice writer whos been sending free and helpful information. Free press Consider doing pro bono work for a charitable organization that can give you free press. I do this for a local foundation that has a quarterly newsletter where my logo is printed in every issue. Ive been utilizing this technique for years and have worked on a variety of jobs for a variety of businesses: Coffee shop – menu writing Insurance company – quarterly newsletter Locally-owned bank – ad copy School district – referendum campaign Gift shop  ­Ã¢â‚¬â€œ catalog descriptions Medical clinic – ghostwriting a monthly medical column Library – website copy Grocery store – social media presence Home builder – sales brochures Not-for-profit organization – annual report Local charity – letter to potential donors Bed and breakfast – radio ads Mayoral candidate – door hangers and press releases Legal firm – blog posts And the list goes on. These were all paying gigs. Ive found once a business is aware of your skills and the convenience you provide theyre likely to hire you again for future jobs. Theres another optimistic thought.