The CPA Journal published my article, "The Importance of Independence-Considerations for Growing Firms" in its March issue. In the article, I talk about the merger-mania that has held the profession for many years, and how as firms grow, the impact of the independence rules tends to become greater due to greater diversity of services, more offices, professionals, etc. I provide a few short case studies to illustrate an independence interpretation applicable to firms when they merge / acquire other firms, or are acquired.
A short two-pager I hope firms will find to be good food-for-thought. Comments and questions are always welcomed!
