In writing a news item for The Progressive Accountant, I struggled in deciding where to put punctuation and how many items there are. Then there is No. 2, Connectivity/wireless access/high speed Internet connections/voice and data; No. 3, Backup solutions/ disaster recovery/business continuity; No. 4, Secure electronic collaboration with clients – client portals; No. 5, Paperless workflow/paperless technology/electronic workpapers; No. 6, Laptop security/encryption; No. 7, Small business software/Office 2010/Windows 7; No. 8, User mobility/ mobile computing/ mobile devices; No. 9, Tax software/ electronic transmittals of tax forms/ modern e-file; No. 10, Server virtualization and consolidation.  The AICPA normally announces this list in January and it’s supposed to be issued earlier next year.  The delay was supposedly to provide time to rethink the process. I can't say that this effort is any better, although certainly it's not worse, just later.