Fourth Quarter

Mother Nature has ushered in a welcomed fall season.  The “fourth quarter” of 2010 gives us all an opportunity to cap off a unique year.  Soon I will be passing the South Carolina Association of CPAs’ gavel to our President-Elect, stepping aside and watching others lead SCACPA. With that thought certain words of wisdom and warning seem to echo in my head. 

I recall how many times I have heard words addressing teams. Reminders that how one ends the game can measure the final success of all the efforts, which can be seen over and over on the football field. There are certain truths to this adage when I think of how hard it can be to complete tax returns. A final, but lasting decision must be made when making partner level decisions as to how to conclude an issue and same must be placed onto a tax form. The same is true with financial statements.  Hard decisions on presentation and footnotes will end up on my desk before the final work paper goes into the audit binder.  These final decisions not only wrap up a project, but set the tone for the future.  As the buck stops on my desk, I know that my final decisions must stand up to the test of time, an eventual tax audit or a challenging peer review team. 

With all of this in mind it is essential that each officer and each committee within SCACPA ends 2010 as a winner.  I would challenge each member to reflect upon how we started the year with such excitement and enthusiasm.  Early in the year I challenged SCACPA’s individual members, all staff and each committee to accomplish a “WOW”.  If you have not yet completed at least one WOW, there is still time left in 2010 to make reality out of your vision.  I have seen quarterbacks work miracles in the final two minutes of the game.  Basketball players have scored the winning goal as the clock ticks to zero.  So I would once again challenge each and every one of my fellow South Carolina CPAs to reach deep within, get that second wind and make 2010 one of the most successful of your career.

Blogger: Charles ‘Eddie’ Brown, CPA


About scacpa

The South Carolina Association of CPAs is a professional organization that provides support to all CPAs – whether in public practice, industry, government or education - with lifelong learning opportunities necessary for their success, the promotion of high ethical standards and legislative advocacy for both the public good and for the profession.
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