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.

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