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Journal of Accountancy                                                           HOW TO REACH US



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                                     President and CEO     Barry Melancon, CPA, CGMA, FCMA
                                     Chief Membership & Operating Officer     Lawson Carmichael
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         Journal of Accountancy (ISSN 0021-8448), October 2022. Published monthly by the American Institute of Certified Public Accountants, Inc. Volume 234, Number 4. 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. © 2022 Association of International Certified Professional Accountants. All rights reserved.

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