Source: The CPA Journal

Most employers view writing skills as being more important than grades.

The SEC in rule #33-7380 “Plain English Disclosures” mandates “plain English” be used in the front page of prospectuses.

Some accountants say they spend three hours a day writing such documents as:

• Financial statements.
• E-mail
• Reviews of work papers
• Tax forms

There is some disagreement on the use of the active voice v. the passive voice. Example of the difference: Active Voice—“You made mistakes,” passive voice—“Mistakes were made.”

Active voice may be less vague and more forceful. But the passive voice may be more appropriate in business circumstances because it is less personal, and in some cases will avoid being accusatory.

Advice to writers:

• Sentences should be no longer than 18 words.
• Use specific and tangible words.
• Use tabulations with indentations.
• Avoid legal or very technical words.
• Avoid compound negatives.

Improve your writing by reading, research, and planning. For an article with specific details on how accountants can be better writers, see “Writing in Plain English” by Elizabeth Danziger, Journal of Accountancy, July 1997. To read this article, click on the following link: http://www.aicpa.org/pubs/jofa/july97/danziger.htm.

From The CPA Journal, A Publication of the New York State Society of CPAs, May 2006. For the complete article, click on the following link: http://www.nysscpa.org/cpajournal/2006/506/perspectives/p10.htm.