Applause for JofA

BY MARY ELLEN OLIVERIO

I applaud your honoring the 100th anniversary of the JofA with excerpts from earlier issues. The bottom line in the letter in the January issue (“ Letters, ” page 11)—“the more things change, the more things stay the same”—is certainly supported by the November 1955 table of contents that ran in February (page 11).

I am sure plans for forthcoming issues are appropriate and will be of much interest to readers. Nonetheless, I would like to make a simple suggestion based on my general impressions from reading/scanning the JofA from the November 1905 issue through approximately the mid-70s at the West Virginia University’s main library: Ask some key thinkers among practitioners to identify the articles most perceptive in describing/predicting the future among the feature articles for each of the 10 decades of publication. The initial selections could be reviewed by a group of evaluators, and the best of each decade posted at an AICPA Web site or excerpted for the October 2005 issue.

There were many excellent articles that reflected serious interest in furthering the practice of public accounting. A sample of the insight of writers would be appealing! Are some predictions about 2105 a possibility?

Best wishes for much enjoyment of the JofA’s 100th anniversary!

Mary Ellen Oliverio, CPA
New York City

SPONSORED WHITE PAPER

Preparing the statement of cash flows

This instructive white paper outlines common pitfalls in the preparation of the statement of cash flows, resources to minimize these risks, and four critical skills your staff will need as you approach necessary changes to the process.

RESOURCES

Keeping you informed and prepared amid the COVID-19 crisis

We’re gathering the latest news stories along with relevant columns, tips, podcasts, and videos on this page, along with curated items from our archives to help with uncertainty and disruption.