---

                         Roanoke Times
                 Copyright (c) 1995, Landmark Communications, Inc.

DATE: SATURDAY, January 11, 1992                   TAG: 9201130254
SECTION: EDITORIAL                    PAGE: A-11   EDITION: METRO 
SOURCE: 
DATELINE:                                 LENGTH: Short

---

CPA TEST

Who wouldn't be upset? The Virginia Board for Accountancy says 337 people who recently took tests to become certified public accountants will have to take them again.

The tests were lost during shipping between Fairfax and their destination, the American Institute of CPAs in New York. At least one box of exams was apparently lost at the Newark Airport in New Jersey.

One wannabe-CPA - 27-year-old Kathy Domer of Fairfax - asks: "How could something like this happen?"

Domer was expecting a $1,000 raise for passing the exam. And she'd spent $700 for a CPA review course and much of her free time studying for the test this past fall. She says she's "very angry" to have to go through it all again.

Maybe she won't have to. The National Association of State Boards of Accountancy is on the case, in vestigating the disappearance of the tests.

They're probably sitting on a runway or in a lost-luggage department, somewhere in the world, and could still show up.

In any case, the purpose of studying presumably was education, which shouldn't have skipped Domer's mind this soon. It's a nuisance to have to sit for the exam again, but this time it should be as easy as, say, filling out a tax form.

---