Research for Cognitor Name Inadequate
Re: AICPA's Plan for Cognitor Designation Forges Ahead
From: Janet Flatley, Assistant VP-Controller, jflatley@ffpa.com,

Ready for a pop quiz? Cognitor is:
(a) the web site for a Chicago software company providing products for real world business applications for over 25 years;
(b) an online method used to compare protein sequences to the Clusters of Orthologous Groups, or COG, database maintained by the National Center for Biotechnology Information;
(c) a Polish web site;
(d) the new title, replacing "CPA," proposed by the AICPA'S XYZ Global Task Force working with FutureBrands; or
(e) all of the above.

Know the answer? Here are a few hints, provided by the lead article with the provocative title, "Who are you calling a Cognitor?" in the October 2000 issue of the newsletter of the Washington Society of CPAs, The Washington CPA.The AICPA hired the consulting firm FutureBrands to work with its XYZ Global Task Force on "extensive market research and thorough analysis" to come up with a "selection of appropriate names for the new international designation" that will serve as a replacement for certified public accountant, or CPA. FutureBrands, part of the Interpublic Group of Companies, "has expertise in the science of naming" according to the article. The article describes the detailed-laden path FutureBrands and the Task Force followed -- naming exercises, brain storming, testing for ease of pronunciation -- meticulous and international to boot, for the goal is to arrive after all at a global substitute for CPA. After what sounds like exhaustive effort, FutureBrands put forward Cognitor as one of the top contenders to replace the title CPA.

FutureBrands suggests that I style myself Cognitor Janet Flatley. Cognitor may not be the final name; that was to have been finalized by the AICPA Council for presentation at its October meeting.  But Cognitor is the top contender because "it represents all of the attributes of the new designation and shows few legal or linguistic conflicts at this time." Oh? Back to the pop quiz - the answer is (e) all of the above.

Surprised?  I was, too, especially since the article indicated that "a preliminary legal screen was performed to eliminate names that had obvious trademark conflicts."  I wonder if anyone at FutureBrands, the Task Force, or the AICPA did an Internet search.

Time for another pop quiz:
(a) Did the AICPA contact the folks at www.cognitor.com, site of the Chicago software firm (phone 312-463-1300) and determine I could use the designation? 
(b) Did the consultants at FutureBrands contact anyone from the National Center
for Biotechnology Information at the National Library of Medicine of the National Institutes of Health to determine if my use of Cognitor would confuse the biotech types who access their web site at htp://www.ncbi.nlm.nih.gov/COG/cog99nitor.html
(c) Did a Polish-speaking member of the Task Force contact the web administrator of www.cognitor.pl to determine if my use of the designation Cognitor would "be easy to pronounce and work across all target languages?"
(d) Did anyone contact me to ask if I would willingly surrender my CPA designation in favor of ... Cognitor?

I don't know the answers to a, b, or c, but I do know that if anyone at FutureBrands, the XYZ Global Task Force, or the AICPA asks if I want to relinquish the title I have proudly worn for 13 years, the designation that is widely respected, the label that has a reputation for which a trial lawyer would split a fee ... I would SHAME him/her out the door.

P.S. Cognitor?  Isn't that the latest Arnold Schwartzenegger movie?

Truth in disclosure: another CPA -- one who is actively involved in the CPA Vision project and on the other side of this issue -- reminded me that the Cognitor label would not replace, but supplement, the CPA designation.  My point is that many AICPA members treasure this designation. With its global naming project, the AICPA has failed to resonate with these CPAs where they live -- in local communities, dealing mostly with local issues and concerns on a less-than-global scale. As I wrote to the CPA who challenged me: If a certain segment of the membership is leaving or thinking of leaving the AICPA, I would hope that those who feel passionate about the CPA Vision would want to know why and consider the possibility that, in the immortal words of the film Cool Hand Luke, "what we have here is a failure to communicate."

EDITOR'S NOTE: Janet Vareles Flatley is the Assistant VP-Controller for a locally owned, locally managed community thrift in Port Angeles, Washington. She worked previously as a program analyst for KPMG Peat Marwick. Ms. Flatley is a member of the American Institute of CPAs (12 years) and the Washington Society of CPAs (four years); she may be reached at jflatley@ffpa.com.

-- Nov. 15, 2000