S t u f f :

e W r i t e t i n g
Th c c o u n
r o v i n g A
Im p r i t i n g
d e n t s ’ W
Stu
S k i l l s

By Gabriele Lingenfelter, CPA, MBA,

and Philip H. Umansky, CPA, Ph.D.

18 Accounting Education • Disclosures • September/October

 “I am not good at writing. I want to be
an accounting major so I don’t have to write.”
All of us who teach or advise students
have heard this — our students’ dislike
for writing papers. These students are un-
der the false impression that accountants
do not have to write, or at least not much.
Frequently, our students do not real-
ize that written communication skills are
essential to the accounting profession. As
a matter of fact, communication skills are
one of the five core competencies outlined
in the CPA Vision Project, tested on the
CPA Exam and demanded by employers.
The CPA Vision Project
The CPA Vision Project of the Ameri-
can Institute of CPAs (AICPA) addresses
issues we must tackle to keep up with
the challenges facing the profession.
To remain competitive, CPAs need to
demonstrate five core values and five core
competencies.
One of the top five core competencies,
“Communication and Leadership Skills,” is
the ability to “give and exchange informa-
tion within meaningful context and with
appropriate delivery and interpersonal
skills.” These core values and competen-
cies are instrumental in providing the five
core services outlined in the CPA Vi-
sion Project: Assurance and Information
Integrity, Management Consulting and
Performance Management, Technology
Services, Financial Planning and Interna-
tional Services.
If we want our students to offer these
five core services efficiently and effective-
ly, accounting classes must incorporate the
ability to communicate well as a learning
objective. View more on the CPA Vision
Project at www.cpavision.org/vision.htm.
Accounting Education • Disclosures • September/October 19
Writing on the CPA Exam
So what about the CPA Exam? Is the
profession testing communication skills on
the Exam? Yes.
The CPA Exam requires candidates
to demonstrate their writing skills.
Currently, CPA applicants complete
constructed responses on the Auditing
(AUD), Regulation (REG) and Financial
Accounting and Reporting (FAR) sections
of the Exam.
With the introduction of the new
CPA Exam format (CBT-e) in 2011,
writing will remain an important part of
the Exam. However, instead of testing
writing skills in AUD, REG and FAR, the
constructed response portion of the Exam
will be entirely tested in BEC (Business
Environment and Concepts). Starting in
2011, CPA candidates will write three
essays in BEC.
Entry-level accountants lack Communication — The
written communication skills business of accounting
The CPA Vision Project demands com-
munication skills and the CPA Exam tests
them. Does that mean employers of new
CPAs are pleased with new CPAs’ writ-
ing skills? No. Many employers of recent
accounting graduates complain that their
new employees do not possess the requi-
site writing skills. While our students may
have strong technical skills, their written
communication is often ineffective and
poor.
In addition, accountants are spending
less time on gathering, processing and
reporting information, and more time on
interpretation and providing strategy and
decision support. Accountants prepare
notes to financial statements, interdepart-
mental memos, plans and proposal com-
munications with various stakeholders,
written personnel evaluations and articles
in professional journals.
According to an article in The Trusted
Professional, one-third of the accounting
firms surveyed are unhappy with ac-
countants’ writing skills. Correctly using
grammar, organizing information and
writing clearly, concisely and completely
are necessary for business writing. In the
worst case, poor writing skills can lead
to dismissal of the accountant or inability
to rise to higher managerial levels in the
organization.
Because of the CPA Exam require-
ment and the needs of future employers,
writing in accounting classes is an im-
portant part of many schools’ accounting
curricula.
Accounting is much more than fi-
nancial statements and debits and cred-
its. Properly and broadly understood,
accounting is all about communication.
Written and oral communication gives
the numbers meaning, context and focus
on a decision.
We need to continue working on
improving the writing skills of entry-
level accountants, but these skills must
be further reinforced once students enter
the workplace. Firm training and manage-
ment programs in which writing is given
a high level of consciousness and priority
will help ensure users have the best prod-
uct available. 
 Virginia Union University (VUU)
n ti
u
u
a c c o
c
in
Writing
Fo
By Philip H. Umansky, CPA, Ph.D.
VUU is up for Southern Association of Colleges and Schools
(SACS) re-accreditation in 2010, and as part of this process
developed a Quality Enhancement Plan that involved improving
writing skills of all students. In addition, the VUU Sydney Lewis
School of Business included in its outcome assessment plan for
accreditation improvement in writing skills across a range of busi-
ness courses.
One example of a writing skills assessment is in an introducto-
ry tax class. In this class I assign a moderately complex individual
tax return that involves completion of a number of supplemental
schedules, such as Schedule A, B, C, etc. The actual completion
of the return is done out of class and constitutes 75 percent of
the overall grade on the project. Once students have completed
the return, students then must bring the tax return to class along
with notes and textbook to complete the written portion of the
project, which counts as the other 25 percent of the grade.
The written portion of the project involves a scenario in which
students have sent the return to the client and the client then
e-mails a number of questions regarding the return. The students
are to respond to the questions through an e-mail that is written
in class. The following are examples of questions students must
address:
1. Why did we have one child who did not qualify as a depen-
dent?
2. Why did we not have more of an itemized deduction for
medical expenses? We had quite a bit of medical expenses.
3. We had some deductions and some credits. What is the differ-
ence between the two?
20 Accounting Education • Disclosures • September/October
la:
n
r icu
o
n g c u r
s
two
4. You mentioned that we saved money on taxes by contributing
to a 401(k) plan. How does that work?
The students are evaluated on several criteria: organization,
conciseness, clarity, use of standard English, responsiveness to
the questions’ requirements and appropriateness to the reader
(considering the background of reader).
Many students are challenged by describing complex tax rules
and regulations in a manner that can be understood by a layper-
son such as a client. Knowing the audience of the communication
and then tailoring the message to that audience is very important.
One other challenge is the need to use standard English.
Students have been raised in the digital age where they text mes-
sage, send informal e-mails, blog and use Facebook, all of which
involve writing. In addition, they multi-task, which can lead to
errors because of lack of concentration. These experiences can
lend themselves to an informality and casualness in written com-
munication that is not appropriate to the business world.
I also emphasize that when students are communicating in the
business world, they are seen as representatives of their firms.
Written communication, unlike oral communication, is perme-
able, and years later the written communication may still be
available. 
Phil Umansky, CPA, Ph.D., is associate professor of business at
the Sydney Lewis School of Business at Virginia Union University
and chairman of the Accounting and Finance Department. He is a
CPA Ambassador, a regular contributor to the WTVR Virginia This
Morning TV Show on money management topics, and a member of
the VSCPA Editorial Task Force. Contact him at pumansky@vuu.edu.
 Christopher Newport University (CNU)

i r g
V scho i n i a o ls
By Gabriele Lingenfelter, CPA, MBA

At CNU, all accounting classes have
a writing assignment. I primarily teach
Principles of Accounting and Auditing. In
both classes, writing is part of the require-
ment to complete the course. CNU also
requires that each major have a course
designated as writing-intensive. Auditing
is the writing-intensive course in our ac-
counting curriculum.
The annual report project
How do I implement the writing
requirement in Principles of Accounting,
where the writing assignment is 5 percent
of the students’ final grade? Students are
required to complete an annual report
project.
I have taught Principles of Accounting
since 1992, and over the years the project
has evolved into its current requirements:
a spreadsheet calculating various ratios
and a written part addressing various
topics. While students are usually a little
intimidated by the project, their com-
ments are very favorable on the student
evaluations.
At the beginning of the semester, I
pick three publicly traded companies,
such as Starbucks, GAP Inc. and Wal-
mart. Students select one of these com-
panies for their project. During the first
week of class, I explain to the students
how to obtain a copy of the current an-
nual report (paper copy or PDF file). A
part of the requirement is bringing the
annual report to class so I can verify that
they are working with the correct report
and year.
The next step consists of calculating
some basic financial ratios (current ratio,
debt to equity, etc). Students will bring
the completed draft spreadsheet to class
and I will check the ratios for correct-
ness. As long as the students complete the
spreadsheet, they will not be penalized
for mistakes at this stage.
The final step consists of answering the
questions pertaining to the assignment.
Every semester I change the questions to
match the particular companies assigned.
Questions may include:
•• What depreciation method does com-
pany X use? What other depreciation w

Writing-intensive courses: What CNU expects

CNU established the following criteria for a writing-intensive course. The goals of such a course are:

• To develop writing as a way to learn, an intellectual process and a communication tool.

• To develop thinking, argument and writing connected to a specific discipline.

The University requires that all writing-intensive courses meet certain standards, including the following:

• Writing assignments should be worth at least 50 percent of the student’s final grade.

• Writing assignments should consist of a minimum of 12 pages (in total) of formal, graded writing; preferably
more than at least three assignments, not to include essay exams.

Accounting Education • Disclosures • September/October 21

 method did we discuss in class? What
is the advantage of using the company’s
method?
•• How does company X calculate its
ending inventory? What is the advan-
tage of using this method?
•• Research what is meant by a “clean”
auditor’s report. What type of audi-
tor’s report did company X receive?
Students are encouraged to submit a
draft of their answers, to which I provide
feedback. Using questions that directly
relate to the course material serves the
dual purpose of reinforcing class material
and improving writing skills. The final
paper includes the revised version of the
spreadsheet, the answers to the questions
and a half-page essay about what they
have learned from the project.
While most students are intimidated
by the 80+ pages of the annual report at
the outset, students quickly get interested
in the project’s real-life application of
class material.
22 Accounting Education • Disclosures • September/October
Case studies
in Auditing course
At CNU, Auditing is the accounting
department’s writing-intensive course,
which, as previously mentioned, has
very specific requirements. There must
be at least three separate writing assign-
ments with a minimum of four pages.
Students must go through a graded draft
process for each requirement.
The writing requirement in Auditing
could be fulfilled in various ways. Short
papers, research papers or case stud-
ies are viable options. I opted to use
case studies to fulfill the requirement
to provide a more real-life experience.
These case studies are either from one
of the published case test books or
from those I have developed over the
years. I assign three case studies during
the semester. Each study requires the
submission of a graded draft, which is
returned to the students within two
weeks. The final grade for each case
study is the average grade from the
draft and the final paper.
The case studies are aligned with the
topics discussed throughout the semes-
ter and are used to reinforce auditing
standards covered in class, to familiarize
the student with doing research and to
improve the student’s written commu-
nication skills.
Usually the first case study deals with
the client acceptance decision, the usage
of analytical procedures during plan-
ning or assurance services other than
auditing. The second case involves fraud
and the discussion of the fraud triangle,
professional skepticism, etc. The third
and final case study has the student
make a decision on what audit report to
issue or involves contingent liabilities or
subsequent events.
Each case study starts off with a con-
cise summary of the issues at hand. The
summary cannot exceed three-fourths
of a page. This requires the students
to learn to summarize the truly salient
points. Most students struggle with this
part tremendously. They find it diffi-
cult to concisely reiterate the important
issues.
 Eric Genazia, a student in my spring
2010 Auditing class, points out that “for
some people, concisely stating the main
facts does not come natural, but it is com-
pletely necessary in the real world.”
His classmate, Michael Romanyshyn,
agrees: “The students were only given
half a page to concisely state the major
points of the case. This forced us to read
the whole case and determine the most
crucial points. Also giving us only four
to six pages in which to write our papers
forced us to condense our papers, which is
important in business writing in general.”
I then ask two to three very broad
questions, such as:
•• The client acceptance process can be
quite complex. Identify and briefly dis-
cuss five procedures an auditor should
perform in determining whether to
accept a client.
•• What factors would an auditor evalu-
ate when assessing inherent risk? What
inherent risk factors should the auditor
in the case have evaluated?
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Accounting Education • Disclosures • September/October 23
The students need to end their case
analysis with a conclusion. Each draft
and final paper is graded with content 75
percent of the grade, structure 15 percent
and language 10 percent.
The students receive in-depth feedback
on their drafts regarding the three areas.
To receive points for content, students
must have used and referenced the correct
standards (e.g., Statement on Auditing
Standard, PCAOB Auditing Standard,
Generally Accepted Accounting Principle
or other applicable professional standard).
They need to reference the professional
source, not a secondary source such as
their textbooks. Students not only develop
their writing skills but also become very
familiar with the professional literature.
“The case study assignments were
critical in introducing me to the auditing
standards. While the lectures and class
discussions were helpful in the broad ex-
planation of the standards, the case studies
forced us to be able to access, navigate,
understand and apply the auditing stan-
dards correctly,” says Amanda Kaeser, a
May 2010 CNU accounting graduate. 
Top financial talent
is always your best
investment.
“For some people,
concisely stating
the main facts does
not come natural,
but it is completely
necessary in the
real world.”
Gabriele Lingenfelter, CPA, teaches
accounting and auditing for the Luter
College of Business and Leadership
at Christopher Newport University
in Newport News. She is actively
involved on the American Institute
of CPAs (AICPA) Audit & Attestation
Subcommittee and the development of
future CPA Exams. She is also a member
of the VSCPA Editorial Task Force. Contact
her at gabriele@cnu.edu.
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