Secaucus, N.J. (May 21, 2004) - A “full audit mindset” is one of the barriers between the leadership of the American Institute of CPAs and small firms, Jim Metzler, the AICPA’s vice president for small firm interests, told listeners at this week’s New Jersey CPA Business & Technology Show.

“We tend to discuss things in committees in terms of full audits,” says Metzler. “Attest, compilation and review get dragged along with it.” Metzler, who joined the institute nine months ago after 32 years in public practice, says that mindset may be responsible for what some small practitioners believe is a big firm bias on the part of the institute. The mindset, he said, stems from the big firm background of many of the high-level officials.

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