About the Journal of Accountancy

Published continuously since 1905, the Journal of Accountancy is the flagship publication of the American Institute of CPAs.

Our articles and features cover a wide variety of subjects including accounting, financial reporting, auditing, taxation, personal financial planning, technology, business valuation, professional development, ethics, liability issues, consulting, practice management, education and related domestic and international business issues.

With 400,000 paid subscribers, the JofA reaches more financial decision makers than all other accounting publications combined.

ISSN: 1945-0729

About the AICPA

The American Institute of CPAs is the world’s largest member association representing the accounting profession, with more than 400,000 members in 145 countries, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting. 

The AICPA sets ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination, and offers specialty credentials for CPAs who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. Through a joint venture with the Chartered Institute of Management Accountants, it has established the Chartered Global Management Accountant designation which sets a new standard for global recognition of management accounting.

JofA Editorial Advisers

Emmanuel A. Appiah

Kenneth D. Askelson

Art Auerbach

Mozart Bernard

Clark M. Blackman II

John C. Boma

Steven J. Brown

Kelen F. Camehl

Benson J. Chapman

Michael Crain

Gale Crosley

Jeremy Dillard

Richard Dull

Rosemarie T. Dunn

Thomas Emmerling

Sailesh Gadia

Ramalingam Ganesh

Alan Glazer

J.D. Golub

Sandra Johnigan

Katherine Kinkela

David H. Kirk

Elizabeth Pittelkow Kittner

Jeffrey B. Kraut

Dennis B. Kremer

Gary C. Kress

Michael S. Kridel

John Lewison

Joseph P. Liotta

Mano Mahadeva

Anthony D. McDuffie

Steven Mezzio

Debra Mitchell

Michael Morhaus

Craig Murray

Dennis A. Newman

Glenn Newman

Edward T. Odmark

Christopher Allan Parker

Mary P. Ricciardello

Mark L. Richardson

Richard Roomberg

Steven E. Sacks

Gerard H. Schreiber Jr.

Edward Schultz

Peggy Scott

Carolyn Sechler

Victor Valdivia

David Westbrook

Amanda Wilkie

Mark A. Yahoudy

David Zweighaft


Get your clients ready for tax season

Upon its enactment in March, the American Rescue Plan Act (ARPA) introduced many new tax changes, some of which retroactively affected 2020 returns. Making the right moves now can help you mitigate any surprises heading into 2022.


Black CPA Centennial, 1921–2021

With 2021 marking the 100th anniversary of the first Black licensed CPA in the United States, a yearlong campaign kicked off to recognize the nation’s Black CPAs and encourage greater progress in diversity, inclusion, and equity in the CPA profession.