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Our ideal professional association - and why the AICPA doesn't measure up

机译：我们理想的专业协会-以及为什么AICPA无法衡量

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This column is prompted by the fact that voting is now underway on the American Institute of CPAs' proposed de facto merger with the Chartered Institute of Management Accountants. Our January column ("Transparency, integrity, prophecy and the AICPA merger") accurately predicted that the balloting would occur right after busy season, anticipating that the institute's elite would expect many members to be too burned out to analyze the issue or vote. We explain our objections to this proposal (and other AICPA activities) by describing our concept of what an ideal professional association of CPAs should be, do, and not do. Because the institute has been part of the profession's fabric for so long, we suspect most members haven't assessed whether it adequately meets their needs in comparison to all the money they, and their employers, send in every year. We anticipate that this zero-base analysis will be as revealing for our readers as it was for us.
机译：本专栏的提示是，目前正在对美国注册会计师协会提议的事实上与特许管理会计师协会的合并进行投票。我们1月份的专栏文章（“透明性，完整性，预言和AICPA合并”）准确地预测，投票将在忙碌的季节结束后立即进行，并预计该研究所的精英们会期望许多成员过于疲倦而无法分析问题或投票。我们通过描述理想的注册会计师专业协会应该，应该或不应该做什么的概念，来解释我们对该提案（以及其他AICPA活动）的反对意见。由于该研究所长期以来一直是该行业的一部分，因此我们怀疑大多数成员尚未评估其与雇主及其每年汇出的所有款项相比是否能够充分满足他们的需求。我们预计，这种零基分析将对我们的读者一样有益。

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