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advocacy community education
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The Honorable Edwin Gomes, Room 3200
The Honorable Patricia Billie Miller, Room 4016
Co-Chairs, General Government A Subcommittee
Appropriations Committee
Connecticut General Assembly
Legislative Office Building, State of Connecticut, Hartford, CT 06106
RE: HB 6389, AN ACT TRANSFERRING THE RESPONSIBILITIES OF THE DIVISION OF SPECIAL REVENUE,
CONSUMER COUNSEL, HEALTHCARE ADVOCATE AND BOARD OF ACCOUNTANCY TO THE DEPARTMENT OF
CONSUMER PROTECTION
Sec. 43. Section 20-280
Dear Sen. Gomes and Rep. Miller:
As the president and executive director of the 6,000-member Connecticut Society of Certified Public Accountants
(CSCPA), we're writing to express our support for the General Assembly as it faces its difficult mission this session:
getting Connecticut back on the path to fiscal stability.
Certified public accountants, by nature of our profession, have a heightened perspective and appreciation for
Connecticut's fiscal challenges. We listened to Governor Malloy's budget address, and we completely understand and
support his call for "shared sacrifice." In fact, immediately upon his election we communicated our concerns about
Connecticut's fiscal situation to him.
We understand and support his call for consolidation of state government. However, we also realize that expediency and
efficiency are not one and the same.
Governor Malloy's proposal calls for relocating the State Board of Accountancy (SBOA) to the Department of Consumer
Protection. The SBOA is different from many other boards and agencies for several reasons, and we believe these rea-
sons support the SBOA's continued staff sufficiency.
The SBOA consists of nine appointed citizens. As volunteers, this Board is extremely dependent upon dedicated staff
knowledgeable in the numerous technical facets of the public accounting profession. If the board is severed from its
knowledge base, Connecticut's public and business communities will be harmed.
For example, the public accounting profession has an expansive Code of Professional Ethics which is woven into the
Connecticut accounting statutes. Knowledge of this Code and its application in practice is essential for the voluntary
SBOA to discharge its enforcement responsibilities. We are concerned that this capability may not currently exist within
the Department of Consumer Protection.
From a budget perspective, the SBOA more than "pulls its own weight" financially. The State Board collected revenue for the
year ending June 30, 2010 of more than $2.7 million. During that same period, its operating budget required expenditures of
less than $350,000. That's a net operating surplus (profit) of almost $2.4 million. Stated modestly, that's quite a "return on
investment." If the SBOA were to forfeit its resources, this return will be diminished if not lost entirely. Certainly an operating
margin of this amount justifies a technical point person for the SBOA within the Department of Consumer Protection.
Indeed, we have reached a juncture where Connecticut must embrace change if it is to thrive. At the same time, we
believe maintaining a SBOA supported by appropriate staff resources is critical to serving and protecting the myriad busi-
nesses and citizens of our state. Accordingly, we ask that you continue to provide a technically qualified and experienced
staff person as you consolidate agencies.
Sincerely,
Marcia Marien, CPA
Arthur J. Renner, CPA
President, CSCPA
Executive Director, CSCPA
c: The Honorable Toni Harp
The Honorable Patricia Dillon
The Connecticut Society of Certified Public Accountants
CS CPA
advocacy community education