Dan, I achieved my CGA designation in 1992 and I truly appreciated it when the multiple accounting designations (CA, CMA. CGA) merged together as it levelled the playing field. In the past certain accounting designations could only do certain things (e.g. sign audit statements). I am disappointed that this merger is now starting to unravel as it will once again cause confusion for clients. I believe this change will not benefit anyone. Kathryn Hill, BA, CPA, CGA, FCPA (FNPI)