The timeline: 1887–2012


The timeline you’ll find below is an attempt to capture some of the countless people, events, initiatives, headlines, technologies, and other forces that have shaped the AICPA and the accounting profession over the past 125 years. Part time capsule, part abbreviated history lesson, it’s a glimpse of the rich heritage of accounting.

>> Launch the interactive timeline

The JofA owes a debt of gratitude to Dale L. Flesher and Tonya K. Flesher of the University of Mississippi; Stephanie Moussalli of Rhodes College; Gary Previts of Case Western Reserve University; and Jennifer Reynolds-Moehrle of the University of Missouri–St. Louis for contributing to this timeline.

SPONSORED REPORT

How to audit high risk areas

Revenue recognition, internal control over financial reporting, accounting estimates and going concern are areas of audit that have emerged as particularly challenging and complex.

NEWS

Revenue recognition revisited

A reexamination of new revenue recognition rules has led to tinkering with the standard that is considered the biggest achievement of the convergence efforts of FASB and the International Accounting Standards Board.

INTERVIEW

Staying focused at the top

Olivia Kirtley, CPA, CGMA, an accomplished corporate director with almost 20 years of experience serving on boards, talks about strategic, risk, and compliance issues that keep board members up at night.