2.  Reform AICPA governance so that it is member-driven and more democratic.

3. Provide better mechanisms for the voice of opposition in AICPA publications and communications and evaluate the ideas of those with thoughts contrary to the "common wisdom"

4. Acknowledge that the CPA license IS expandable and focus on marketing the CPA brand

5. View auditing as an integral skill of the CPA. The audit experience should be the primary core and foundation of the education of every CPA because it teaches independence, objectivity, and professional skepticism

6. Utilize available and existing technology (i.e. member polling) to more effectively contact and obtain feedback from members

7. Create a methodology for accountability of management and volunteers to the membership

8. Provide for transparency and openness - there should be disclosure of all activities of the AICPA and member inquiries should be answered

9. Provide concrete evidence of the benefits of AICPA membership

10. Leverage the intellectual capital of members

11. Require major initiatives to have broad-based member support

12. Support and evaluate existing and future specialty areas and monitor their continued viability

13. Provide effective national and international political advocacy based on member concerns

14. Retain the ability to write the professional standards and protect the rule-making authority of the AICPA because it is uniquely qualified for this purpose.

15. Provide support for all member constituencies

16.  In addition to the reporting reforms necessary to protect shareholders of public companies, support the immediate development of an appropriate, cost effective Generally Accepted Accounting Principles for businesses who do not have outside investors and whose primary readers have direct access to management.