I received the most recent issue of Accounting Today last week, and was astonished to find that in your list of the Top 100 Most Influential People in Accounting (Sept. 20-Oct. 10, 2004), there was no one among the 100 who is a member of the National Conference of CPA Practitioners.

As a practicing CPA, and a small firm practitioner, I find it hard to believe that Carol Markman, the president of this organization, was not included in this list.

I am active in NCCPAP, and I know for a fact that there is a great deal of recognition and respect for the organization. Three years ago, when the tax bill proposed by President Bush was being debated, NCCPAP was asked to testify before Congress. No other organization - including the American Institute of CPAs - did so at the time, just NCCPAP.

To have this list without including a member of NCCPAP is wrong.

Neil H. Fishman, CPA, CFE

fishcpa elink-mail.net

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