Criteria for Evaluating Strategies

At the February 1999 Board meeting, the Board considered various strategies for addressing the two issues and used the following criteria to evaluate those strategies:

• Does the strategy enable members to provide valuable services?

• Does the strategy ensure that members perform the specified service in the highest professional manner?

• Does the strategy protect the public as well as employers and clients?

Secondarily, the following factors were considered—

• How will the state societies react to the strategy and how will it affect their support of the AICPA’s other mission-critical initiatives, principally the changes to the UAA, the Uniform CPA Examination, and vision implementation.

• What is the probability of the AICPA’s success in achieving legislative and regulatory changes that are necessary to make the strategy work?