Chair's corner.

I grew up in a small town in Idaho which claimed to be the gateway to the Idaho wilderness area. It was a clean, safe, nurturing place where my friends and I could pretty much run free and without close parental supervision during the long sweet days of summer vacation. As I grew older, I remember many dinner conversations with my father about the importance of citizen involvement in preserving the special nature of the town and its sense of family. Parents looked out for the safety of all of the town's kids. Volunteer gardening groups took care of the parks, the fire department was all-volunteer, and everyone made sure the city government felt accountable to its citizens.

My father never ceased to point out that the citizen volunteerism and activism was not to be confused with altruism. It was the purest form of enlightened self interest.

This edition of The CPA Letter reminds us all that dues notices will be in the mail shortly [see page 2]. In addition, a special feature in this issue [see pages 5-8] outlines some of the many benefits of AICPA membership.

Most of us automatically pay our dues because we cannot imagine not belonging to the premier national association representing our profession. We do not try to tote up the direct benefits against the costs, because we view our dues as an investment in ourselves and our profession as a whole. Many of us also receive personal growth from volunteer committee work and the educational benefits of associating with other smart, knowledgeable people.

Like many of you, I would be reluctant to run a personal profit-and-loss statement on the direct payback I've received for the time I've invested in the AICPA and my state society. However if I'm allowed to count the psychic income associated with personal learning, working with brilliant professionals and helping shape my profession, then the net profits are huge.

The vast majority of our members do not actively participate in the volunteer efforts at the national level. While most feel a responsibility to invest in our profession, and pay dues to the AICPA as part of that obligation, their profit-and-loss statement on AICPA membership may be more focused on the direct and measurable payback. Most members who fall into this category cite the AICPA insurance programs, technical publications and communities, such as the tax division or PCPS, as the principal benefits that directly complement the less tangible benefit of belonging to the CPA profession's national body.

As you consider your dues statement this year, I'd like you to also consider how you might be able to enhance the benefit of belonging to the AICPA. The obvious answer is to take a fresh look at the many direct offerings that can be found on the AICPA Web site, CPA2Biz and the growing number of special interest community Web sites, such as PFP and the upcomimg Financial Management Center (for our business and industry members).

Another possibility is for you to resolve that you will be more vocal in helping shape the AICPA into an organization that better responds to your needs. You may feel at times like a voice in the wilderness when you criticize or make suggestions to your professional association. I've learned in my years as an AICPA volunteer that the concerns of one member are often the concerns of many members. We can only know this if more of those members invest in the AICPA by sharing their concerns and suggestions.

If you make that investment, you will be serving your professional community, and your own enlightened self interest. It might even make it easier for you to write that dues check.

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