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| Author: | Emerson, J. |
| Title: | The XYZ Credential |
| Journal: | Journal of Accountancy
2001 : OCT, VOL. 192:4, p. 69-72 |
| Index terms: | ACCOUNTANTS PROFESSIONS ACCOUNTING |
| Language: | eng |
| Abstract: | The subjects of the paper are accountants as a profession. The author focuses on the American Institute of Certified Public Accountants. He comments on the XYZ credential initiative for the professional services industry, launched by the American Institute of Certified Public Accountants (AICPA). The paper provides an overview of the AICPA plan and pays an attention to the topic of issues of concern in the area of standards with regard to the initiative and change in the role of the certified public accountant; The author considers the importance of leadership and states that fundamental shifts in the nature of business have created new challenges and opportunities in professional services. |
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