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.

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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.

MANAGEMENT ACCOUNTING

Developing finance leaders

A good leader recognizes that part of the job is developing the next generation of leaders. Veronica McCann, CGMA, a former division CFO at Commerzbank in Singapore, shares tips on developing future finance leaders.

PROFESSIONAL ISSUES

Belicia Cespedes: A CPA at 17

Through hard work and determination, Belicia Cespedes earned the credential before she was even eligible to vote.

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.