Memo type on the CPA exam

Question: Why does the Gleim answer in the written communication tasks on the BEC practice simulations always include an impersonal memo addressing the issues rather than one directed to the specific client? I’ve seen personal and impersonal memos in practice, but I’m unsure of which is preferred on the exam, if either?

Answer: The graders are not going to scrutinize your use of the term “your company” or the actual name of the company. That is too minute of a detail for you to focus on. Remember, the definition of the expression portion of the grading is “the document’s use of conventional standards of business English.” Just stay within the framework of a letter or a memo and explain the issue in detail and you will be fine.