An Accounting Firm in Connecticut

Arthur E. Andersen          What thoughts I have of you tonight, Arthur Andersen, for 
I reviewed financial statements through dinner hour ad nauseum 
subconsciously thinking of my audit fee.
          In my hungry fatigue and looking for adjustments, I examined
balance sheet accounts, vouching countless transactions!
          What errors and irregularities!  Multiple assertions
misstated outright!  Loans in the revenues!  Improvements
in the expenses, interest in notes payable—and you, Bernard Madoff, what
were you doing down in the investments?

          I saw you, Arthur Andersen, inspecting documents and chastising the 
          I heard you questioning of each:  Who reconciled
bank statements?  Who confirmed receivables?  Are you my Auditor?
          I wandered in and out of the general ledger,
following you, and followed in my imagination by the
          We performed audit procedures together in our
solitary fancy testing inventory, searching for unrecorded
liabilities, and never documenting one test.

          What are your findings, Arthur Andersen?  The audit needs to be
completed.  What opinion have you decided to render?
          (I touch your audit manual and dream of our odyssey in
Accounting Land and feel absurd.)
          Will we work all night through endless spreadsheets?  The
overhead lights add shadows to documents, as darkness descends, hiding our
          Will we work dreaming of the lost firms of public accounting
into the wee hours of the morning, back to our silent office?

          Ah, dear mentor, distinguished auditor, honorable predecessor,
to what field of Asphodel across the Lethe did you retire before
anti-Sherman’s demise, leaving us to talons of multinationals
trading bullions for sterling opinions tarnishing with greed?___________________________________________________________________________________

This article is provided for informational purposes and is not intended to be construed as legal, accounting, or other professional advice.  For further information, please consult appropriate professional advice from your attorney and certified public accountant. 

Have a tax or an accounting question?  Please feel free to submit it to William Brighenti, Certified Public Accountant, Hartford CPA Accountants.  For information and assistance on any tax and accounting issue, please visit our website:  Accountants CPA Hartford.

About William Brighenti

William Brighenti is a Certified Public Accountant, Certified QuickBooks ProAdvisor, and Certified Business Valuation Analyst. Bill began his career in public accounting in 1979. Since then he has worked at various public accounting firms throughout Connecticut. Bill received a Master of Science in Professional Accounting degree from the University of Hartford, after attending the University of Connecticut and Central Connecticut State University for his Bachelor of Arts and Master of Arts degrees. He subsequently attended Purdue University for doctoral studies in Accounting and Quantitative Methods in Business. Bill has instructed graduate and undergraduate courses in Accounting, Auditing, and other subjects at the University of Hartford, Central Connecticut State University, Hartford State Technical College, and Purdue University. He also taught GMAT and CPA Exam Review Classes at the Stanley H. Kaplan Educational Center and at Person-Wolinsky, and is certified to teach trade-related subjects at Connecticut Vocational Technical Schools. His articles on tax and accounting have been published in several professional journals throughout the country as well as on several accounting websites. William was born and raised in New Britain, Connecticut, and served on the City's Board of Finance and Taxation as well as its City Plan Commission. In addition to the blog, Accounting and Taxes Simplified, Bill writes a blog, "The Barefoot Accountant", for the Accounting Web, a Sift Media publication.
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One Response to An Accounting Firm in Connecticut

  1. Pingback: re: The Auditors » Blog Archive » A Poem From The “Barefoot Accountant”

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