Since we began the daily rotation of Inside View columns on WebCPA several years ago, you can imagine that we editors have received our fair share of feedback from readers -- both pro and, in the interest of full disclosure, definitely con.

I can't speak for my colleagues, but I personally have received letters from overzealous Scientologists, failed anarchical politicians, not to mention conspiracy buffs who have accused me of being an agent of the current administration. (One need only look at my check to dismiss that one.)

On occasion I feel like the forlorn soul who once complained he was starting to get hate mail from Quakers.

And contrary to popular belief, I do read them all.

I may not necessarily respond to them all, but I have a rule -- "greet before delete."

With the new year barely more than a fortnight away, and in the category of no one asked me but.., I thought I would give my opinions on some of the more pressing issues that impacted the profession over the year -- and no doubt cultivate legions of new op-ed demographics.

Remember, these views are strictly my own and do not necessarily represent those of my employers (unless, of course, I need them to retain legal counsel for me.)

* Social Security Reform: Screamed out the gate in 2005 as one of the top issues of President Bush's agenda. Last seen shopping for a plot at Forest Lawn Memorial.

* Tax Reform: The recommendations of the President's Panel on Tax Reform will need more rewrites than a semi-promising Hollywood screenplay to even have a chance. It will be a year before any type of reform even begins to show signs of life.

* Appointing a New PCAOB Chairman: The avuncular, but tough, William McDonough will be a tough act to follow, let alone replicate. The SEC needs to takes its time in choosing potential successors whether internally or from the outside. And remember to avoid those former FBI directors!

* Rules vs. Principles Accounting: Tastes great or less filling?

Yes, the current accounting rules may be more complex than the advanced version of Dungeons and Dragons, but there will have to be a host of audit independence issues to be addressed before this one even comes close to the table.

* SOX 404: Perhaps the most repeated troika of numerals aside from 911. The SEC has pushed back compliance dates twice for small filers, while the bigger folks are looking for cost relief in any way shape or form. It's coming, promise regulators. So is New Year's, say filers.

* Convergence: Despite New York Times columnist Thomas Friedman's best-selling tome, "The World is Flat," accounting standards do not so easily compress and ship DHL Global. Expect more than a few stalemates between U.S and international accounting bodies before talks begin to get down to the devil of details.

* Big GAAP-Little GAAP: This topic has had a longer run than The Fantastiks. But some promising events have unfolded this year as a result of an AICPA-appointed task force. 2006 may serve as the true barometer to determine if differential reporting will take a step close to reality, or simply be tabled for another decade.

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