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From the Editor
By Alicia Cline

Hey Auditors! Fun conference, huh?

But for some of us, the annual conference means change. Lisa Callas has stepped down as the Publications Committee Chair and has moved on up to the ALGA board. While the committee will miss her desperately, we know she’s a fantastic addition to the board. Lisa has guided the committee through some big changes over the last couple of years, and has done so much to ensure a smooth transition after her departure. The good news is Jennifer Folliard, longtime committee member and former assistant editor, has stepped into the role. So don’t worry about me, I’m still in good hands.

Okay, now let’s talk about this issue. Next week, this great nation of ours will celebrate its independence. But this week, auditors, we celebrate our own independence…standards.

Too much? Oh, and happy Canada Day to our Canadian friends; that speech works for you, too.

Okay this issue is technically about independence, but many of the articles seem to focus on how great ALGA is. ALGA—specifically, the Advocacy Committee—is a valuable resource for shops fighting to gain or maintain independence. Just send up the signal and they will come to the rescue! Between the committees, the conference, and this publication, ALGA is an important and reliable network for auditors. But you don’t have to take my word for it—read Colin Stuart-Morse’s article about ALGA membership. If you aren’t taking advantage of everything it has to offer, then it’s time to start…by writing an article for the LGAQ. Okay, there are other things you can do, but that’s the most important thing.

But back to independence. Gary Blackmer’s column is the perfect kickoff to this issue. I encourage you to read it and then to encourage everyone around you to read it, because it’s fantastic. “Threat” is such a strong word that might be throwing us off from what we are actually trying to achieve: detachment. As if that wasn’t enough insight, Gary also looks at threats to independence in terms of where the auditor might fall on Maslow’s hierarchy of needs. And oh, if you don’t think there’s such a thing as too much independence, think again.

Okay, next topic on deck: Diversity, Equity, and Inclusion. This topic has been covered briefly in the past couple of issues and was discussed extensively at the ALGA conference—now it gets the LGAQ spotlight. We also hope to continue featuring our Junior Auditor column, so if you or someone you know has been auditing for about a year and has something to say about it, say it to us!

Okay auditors, that’s all for now. It was really great seeing so many of you in Kansas City—we’ll have to do it again next year. Keep up the good work until then!