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Journal of Accountancy                                                           HOW TO REACH US



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         Editor-in-Chief                  Eleanor Hamlin                              Published articles and reprints
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                                           Oliver Rowe
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                                     President and CEO     Barry Melancon, CPA, CGMA, FCMA
                                     Chief Membership & Operating Officer     Lawson Carmichael
                                     Vice President–Content & Communications     Cheryl Wipper



         Journal of Accountancy (ISSN 0021-8448), January 2023. Published monthly by the American Institute of Certified Public Accountants, Inc. Volume 235, Number 1. Publication, editorial and business office:
         220 Leigh Farm Road, Durham, NC 27707-8110. Editorial: 919-402-4449, email: joaed@aicpa.org; Advertising: 800-873-1677. Opinions expressed in the Journal of Accountancy are those of editors or
         contributors. They may differ from policies of the American Institute of CPAs and its committees. © 2023 Association of International Certified Professional Accountants. All rights reserved.

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