Correction


CORRECTION
The July article titled “A Risk-Based Approach to Journal Entry Testing” misstated the proper use of Excel’s WEEKDAY function. By default, the function assigns the number 1 to Sunday, 2 to Monday, and so on, with Saturday being 7. Therefore the article should have said that identifying journal entries made on a weekend would entail filtering all WEEKDAY(Date_Field) values that are equal to 1 or 7. The JofA regrets the error.

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100th ANNIVERSARY

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.