JAMES PICKETT WESBERRY Jr >>>> PERSONAL WEBSITE

Articles from The Journal of Accountancy

Introduction to Jim Wesberry
GIVING THANKS
E-Magazines by Jim Wesberry
THE FALTERING EAGLE: Speech made in 1970
MIAMI KEYNOTE: Public Financial Management, 2016
CONFERENCIA: CONTROL INTERNO Y ÉTICA: ESTARÍAN PERTINENTES EN 2025?
CONFERENCIA 6a Conferencia de Auditores Ecuador: El Auditor Interno Frente sus Tres Mayores Desafios
CONFERENCIA CReCER 2015: Empresas Estales en Busca de Etica---State Enterprises in Search of Ethics
CONFERENCIA QUITO HONESTO: Ambiente Etico = Municipio Eficiente: Principios de Conducta Etica, 2014
DOCTORADO HONORIS CAUSA - UNIVERSIDAD INCA GARCILASO DE LA VEGA, LIMA, PERU - 2013
DECORATION BY THE PERUVIAN GOVERNMENT 1972
CONFERENCIA EN HUANUCO, PERU - El Auditor enfrenta la Erupcion de Corrup$ion del Siglo XXI -2013
CONFERENCIAS EN CHILE - 3 Mayores Desafios al Auditor Interno - 2012 - VIDEO y TEXTO
DOLLARCRACY ->>>>>>>>>>>>>>>>>>>>>>>>>>> $$$ COUNT.........PEOPLE DON'T
THE CONTINUING FINANCIAL CRISIS
GEORGIA CORRUPTION ON MY MIND
Personal Information
My Resume (in English)
Mi Curriculum Vitae (en español)
Technology Use in Fighting Corruption
ACTIVITIES & EVENTS INITIATED
The Top Quartile of Life
AMERICA IN DECLINE? The Life Cycle of a Great Power
ACCOUNTANCY & AUDITING: MY CHOSEN PROFESSION
SERVICE AS PAGE IN US HOUSE OF REPRESENTATIVES 1949-51
SPECIAL INVESTIGATOR OF CORRUPTION IN STATE GOVERNMENT 1959-60
LEGENDS: Georgians Who Lived Impossible Dreams
Wesberry v. Sanders, 376 US 1 Landmark US House Reapportionment Case
POLITICS - MY FIRST CAMPAIGN 1961
POLITICS - ELECTION TO GEORGIA STATE SENATE 1962
The Best Speech I Ever Made
Why I Quit the Georgia Senate
Activities in the Junior Chamber of Commerce
Contador Benemerito de las Americas (Most Meritorious Accountant of the Americas)
Articles from The Journal of Accountancy
My Credo
Media
Interview about Leadership
ACCOUNTABILITY - RESPONDABILIDAD
THE EVER GROWING, EVER STIFLING BUREACRACY
PONZIS and PIRAMIDES
THE NATIONAL DEBT
GRAPHIC DISPLAY OF US DEBT
CALCULATE YOUR DEBT LIABILITY
Fraud-Corruption-Bribery
Collusion Breaks Internal Controls
FORENSIC AUDITING --- AUDITORIA FORENSE
ETHICS
FRIENDSHIP - AMISTAD
Creencia - Belief
Think -------- Pensar
WOMAN -------------- MUJER
Dawn
Message to Garcia - Mensaje a García
THE GREATEST SPEECHES OF ALL TIME
Education
Interesting!
POEMS
ATLANTA, GEORGIA USA - MY HOME TOWN
WASHINGTON DC - MY OTHER HOME TOWN
PERU
ECUADOR
MEXICO
PHILIPPINES
COLOMBIA VS KLEPTOKAKISTOCRACIA: Presentación para el Día Internacional Anti-Corrupción 2011
LECTURE AT MANILA'S UNIVERSITY OF THE EAST: Integrity & Honor, Corruption & Dishonor VIDEO
MANILA LECTURES AT FAR EASTERN & SANTO TOMAS UNIVERSITIES: Good Governance and Social Responsibility
EFFECT OF 2008 GLOBAL CRISIS (JW presentation in English)
SEGUNDA GRAN DEPRESION 2010 (JW presentaciónes en español)
Speeches - English
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ANTI-CORRUPTION EVENTS & REPORTS
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News about Jim Wesberry from the journal of the American Institute of Certified Publ;ic Accountants

The 15th World Congress of Accountants in Paris

James P. Wesberry 
Casals & Associates, Washington, D.C. Director of the USAID-financed Regional Accountability/Anti-Corruption Project for Latin America and the Caribbean; former chairman of the AICPA Inter-American accounting delegation. 
Moderator of the panel: Regional Economic GroupsA Bridge Between the Global and National Public Interest.

The two principal Western Hemisphere regional trade agreements (RTA)the North American Free Trade Agreement (NAFTA) and the Southern Cone Common Market (MERCOSUR)and other RTAs among the countries of the Americas culminated in a proposal for creating a Free Trade Area of the Americas (FTAA) within the next eight years, said James Wesberry. MERCOSUR comprises Argentina, Brazil, Paraguay, Uruguay and Chile, covers 12 million square miles, has 190 million inhabitants and accounts for over one-third of all Latin American trade while also absorbing one-third of direct foreign investment in the region. A 1994 protocol set up a customs union, giving it legal status comparable to that of the European Union. However, a decision on moving to a full common market was deferred until the turn of the century. Bolivia and other Andean Pact nations are seeking affiliation with MERCOSUR. For many years, the accounting organizations of the Southern Cone collaborated through joint meetings and research; thus, harmonization of the profession within MERCOSUR does not pose a major problem.

NAFTA is the first RTA between a developing country (Mexico) and highly industrialized neighbors (the United States and Canada). Begun in 1994, NAFTA encompasses 360 million people and accounts for 7.9% of all world trade. In NAFTAs first three years, U.S. exports to Mexico increased by 36% and imports from Mexico increased by 83%. Chile has been invited to join NAFTA, and negotiations are under way to complete its membership. The U.S. Congress currently is debating enlargement of NAFTA in the context of President Clintons more ambitious FTAA proposal, which now has a timetable of 2005 for completed negotiations. Wesberry said NAFTAs professional practice provisions contemplate the eventual unrestricted practice of accounting, or any other profession, in accordance with mutually acceptable standards and criteria, across the borders of the three member countries. Such standards and criteria may cover education, qualifying examinations, experience, conduct and ethics, professional development and recertification, scope of practice, local knowledge and consumer protection. Temporary licensing is encouraged while the necessary harmonization is carried out.

The first step in the United States is to unify professional criteria across state lines, which underlines the importance of passing model accountancy legislation at the state level. Internationally, the three nations accounting institutes are working closely toward eventual harmonization, which is hardest vis--vis Mexico, as practices between the United States and Canada are already fairly well harmonized.

                                       - Journal of Accountancy - March, 1998

AN EYE ON NATIONAL TREASURIES

Government accounting always came in two styles: state or local and federal. But Jim Wesberry—who spent his entire adult life and his teen years involved with governments—has found a career working with governments beyond U.S. borders in a niche long-ignored by big firms.

Wesberry began his government service as a page in the U.S. House of Representatives in 1949, when he was 14. "Over my father's protests I stayed for three years, going to school in D.C. From that time on, government has been the only thing in my professional life I've been interested in." After college he became a CPA at a local firm in Atlanta. "This was about 40 years ago, and no one wanted to do government work. When a government audit engagement came up, I'd raise my hand while everyone else would hide under their desks," Wesberry says wryly.

Jim Wesberry: North or South America— 
it's all government accounting.wesburr

Wesberry's interest in government work led him to start his own specialty firm. Perhaps his greatest marketing technique was to specialize in an area he had interest in—but no one else seemed to. He received referrals for government engagements from the then Big Eight. These were "jobs they wouldn't touch with a 10-foot pole," he says. "Well, today all the big firms do lots of U.S. government work, but they still don't do much international government work."

Wesberry's first wife was Cuban, and his visits there, before Castro came to power, engendered a liking for Latin America. So in the 1960s when a New Yorkbased nonprofit agency offered him a job with travel throughout South America he jumped at the chance. This introduced him to a whole network of international finance professionals, which led to consulting opportunities with various Latin American governments, such as the Peruvian comptroller general's office. "In 1972 we issued the world's first government internal control standards in Peru—a decade before the GAO did in the United States." Another achievement he's proud of was helping develop the Latin American and Caribbean Organization of Supreme Audit Institutions, an umbrella group of audit organizations.

Today he uses his considerable government experience on behalf of the consulting firm he works for, Casals & Associates, with offices in Virginia, Nicaragua and Argentina. Casals has contracts with the U.S. Agency for International Development (USAID), which provides economic development overseas to advance U.S. economic and political interests. Wesberry helps run the Americas' Accountability/Anti-Corruption Project, funded by USAID, which began as an attempt to improve financial management in Latin American and Caribbean governments. "Government financial management is my specialty," he said, applying his CPA skills—and lessons learned from municipalities in Georgia—to the Southern Hemisphere. "We quickly saw we'd be wasting our time trying to improve financial management if we couldn't root out government corruption, so we held what became the first of a series of Inter-American teleconferences on government fraud."

The road taken

Wesberry's years of government work yielded governmental and professional honors from Peru, Venezuela and Ecuador. Several countries made him an honorary member of their accountancy organizations. He says he has only one regret: "Years ago, I ran for the state senate and something terrible happened—I won." The hurly-burly of such a visible position and the unpleasantness of fundraising sent him quickly back to his true love—government accounting—in the middle of his third term. His career clearly gives lie to the idea that international work is only about large firms operating in national capitals. Wesberry took his small-firm background and small town experience in an unpopular practice niche all the way to another hemisphere.

                                                                  - Journal of Accountancy - May, 1999

 James P. Wesberry, CPA, received the highest honor of the “Western Hemisphere’s accountancy profession” at the 25th Interamerican Accounting Conference in Panama in September. The award recognized Wesberry’s professional merits, ethical values and enthusiastic efforts in the service of the profession. Only 22 CPAs—three from the United States—have won the award since it was established 52 years ago. A member of the AICPA for 46 years, Wesberry chaired its delegation to the conference for 6 years.
 
                                    - Journal of Accountancy - December, 2003

Whenever you find you are on the side of the majority, it is time to pause and reflect

                     --- Mark Twain

We have never observed a great civilization with a population as old as the United States will have in the twenty-first century; we have never observed a great civilization that is as secular as we are apparently going to become; and we have had only half a century of experience with advanced welfare states...Charles Murray

Kella
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