Rotate to stay fresh. (Letters).

There has been much debate recently about rotating auditors to give "fresh looks" a chance.

As a guide the SEC requires companies to publish three years' worth of statements of income and expense and cash flows.

I suggest three-year audit engagements may be in order to comply with the "fresh look" theory.

Frank Thomas Frank Thomas may refer to:

Frank Thomas (AL baseball player) (born 1968), Major League Baseball player since 1990
Frank Thomas (NL baseball player) (born 1929), Major League Baseball player from 1951–1966
Frank Thomas (football coach) (1898–1954)

Murphy, CPA (Computer Press Association, Landing, NJ) An earlier membership organization founded in 1983 that promoted excellence in computer journalism. Its annual awards honored outstanding examples in print, broadcast and electronic media. The CPA disbanded in 2000. Glendale, California Glendale is a city in Los Angeles County, California, United States. It lies at the eastern end of the San Fernando Valley, is bisected by the Verdugo Mountains, and is an important suburb in the Greater Los Angeles Area.

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Author:	Murphy, Frank Thomas
Publication:	Journal of Accountancy
Date:	Dec 1, 2002
Words:	58
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