Personal Perspectives: Keith Bowman and W. Morley Lemon

The IAESB Personal Perspectives Series shares insights from board members, technical advisors and other key stakeholders on some of the challenges affecting aspiring professional accountants and the importance of effective accountancy learning and development. This Perspective, All Professional Accountants Need to Include Skepticism in their Mindset, is from Keith Bowman, Former Chair of the IAESB Consultative Advisory Group and CEO at the Ontario Public Accountants Council, and Dr. W. Morley Lemon, Accounting and Audit Professor Emeritus at the University of Waterloo (Canada). The authors express the view that healthy, informed skepticism throughout the financial reporting preparation process promotes the production of financial information that is faithfully represented and relevant to users.