The letter is from Stephen G. Butler, Chairman and Chief Executive of KPMG, to the Honorable Richard K. Armey discussing the challenges the accounting profession faces in attracting and retaining talent. The text highlights the trend of accountants leaving for companies that offer equity compensation and the impact on auditing quality. It also mentions the increasing education requirements for accountants and the strategies firms are using to attract and retain talent, such as increased salaries and creative programs. The text also mentions the Big Five firms rethinking their corporate culture to address attrition.