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Acronym Articles 5-1-04
When the first letter of an acronym and the word it represents take the same article, the choice is easy:
 Paul is an EMT.
 Paul is an emergency medical technician.
 David is a CPA.
 David is a certified public accountant.
Trouble sometimes arises when the letter and the word would take different articles:
 Jean is an FBI agent.
 Jean is a Federal Bureau of Investigation agent.
We've seen usage where the article that would be assigned to the word is applied to the acronym:
 If a MSDS [material safety data sheet] is provided, it must be made available to all shop personnel.
Our feeling is that readers will stumble over this construction. As they're reading, they see the acronym as discrete letters and expect the article to match. They know and understand that MSDS stands for “material safety data sheet,” but that's not how the phonetics play out in their brains as they read.
There are times that jarring readers will help drive home a point or will make our message more memorable. Nonetheless, our recommendation is to have a smooth transition from article to noun.
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