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A memo to CPA firm CEOs

机译：给注册会计师事务所首席执行官的备忘录

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With few exceptions, we don't write much about auditing; however, we're seeing a troubling situation and some opportunities, so we're sending an open memo to chief executives of CPA firms of all sizes.rnFirst, we suggest it's time to temper your enthusiasm for International Financial Reporting Standards as a replacement for GAAP. Hardly a day passes without a gushing e-mail claiming that IFRS is coming and GAAP is going away. We've seen faculty grants to revamp courses and new textbooks with expanded IFRS coverage and breathless enthusiasm.rnOn the day we started this column (July 28, 2009), PricewaterhouseCoopers sent a mass e-mail to accounting professors that came across as warning them that the firm won't hire students unless they toe the convergence line. This message was not well received by our colleagues because it intrudes into curriculum design.
机译：除少数例外，我们对审核没有写太多。但是，我们看到了令人不安的情况和一些机会，因此我们向所有规模的CPA公司的首席执行官发送了公开备忘录。首先，我们建议您是时候降低您对国际财务报告准则的热情了GAAP。几乎没有一天，没有大量电子邮件声称IFRS即将到来，GAAP即将消失。我们已经看到了教职员工的拨款，以扩大IFRS的覆盖面和令人屏息的热情来改造课程和新教科书。该公司不会雇用学生，除非他们走上趋同路线。我们的同事对此消息并不满意，因为它干扰了课程设计。

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