CPA Journal Submission Guidelines:
CPA Journal is broadly recognized as an outstanding,
technical-refereed publication for accounting practitioners,
educators, and other financial professionals. Edited by
CPAs for CPAs, it aims to provide accounting and other financial
professionals with the information and analysis they need
to succeed in today's business environment.
The format of The CPA Journal accommodates three
types of submissions:
- News briefs or updates on developments in the profession:
Generally between 300–900 words, these short, nontechnical
articles should provide a concise overview of current
trends, new findings, or recent occurrences relevant to
the profession (e.g., the release of a standard or exposure
- Reviews of books, software, technology, or other professional
tools: Generally between 750–1500 words, reviews
should offer a comprehensive overview of the content and
recommendations to readers. Reviews can range from a short
synopsis and overall rating to an in-depth look at its
workings and its usefulness for financial professionals.
- Perspective pieces: Typically between 500–2,000
words, these articles should express a personal opinion
or viewpoint about a professional matter of importance
to CPAs. Arguments should be well reasoned and substantiated
- Manuscripts of specific, technical interest: Generally
between 1,000–3,000 words, these articles should
delve into a particular topic and include in-depth examination
and analysis. Examples and case studies are often useful
to present findings or observations. Although technical
in nature, the manuscript should be written in a way that
is accessible to both specialists and nonspecialists in
the field. Manuscripts reporting research should focus
on the results, rather than the methodology; the Journal
will consider articles that provide a practical application
for research conducted.
- Manuscripts of general interest: Generally between
3,000–4,500 words, these articles should explore
a topic of broad interest to the profession and focus
on its implications for readers. Manuscripts discussing
matters of public policy and issues reaching beyond the
accounting profession will be considered and subject to
the same scrutiny as other technical subjects.
CPA Journal will review a manuscript for possible publication
if the editors believe the content will provide readers
with practical information and thoughtful analysis on a
relevant topic. The Journal's online archives
provide extensive examples of previously published material.
Authors interested in submitting a manuscript for review
should contact CPAJ-Editors@nysscpa.org.
The steps in the submission and review processes are detailed
- Authors should submit manuscripts electronically in
Microsoft Word or other commonly used editable text format
Authors should review to the guidelines presented in the
“Manuscript Style” section below when writing
their articles. Exhibits, charts, and graphics are preferred
in Microsoft Word or Excel format, but other editable
formats will be considered when necessary. Please do not
send exhibits as images, PDFs, or other noneditable formats.
Manuscripts should be submitted on an exclusive basis.
If a submitted manuscript has been or is currently under
review at another publication, or if a submission has
already been published elsewhere, authors must provide
detailed information to that effect. Such circumstances
will be a consideration in the editorial review process
and may be a cause for rejection. Simultaneous submissions
to multiple members of the editorial staff are discouraged.
- It is important for authors to include complete contact
information (name, affiliation, street address, telephone
and fax numbers, and e-mail address) and brief biographical
information (including relevant professional certifications
and academic degrees) on a cover sheet within the manuscript
attachment or accompanying email. All communications regarding
the manuscript will be sent to the author identified as
the contact person. To facilitate an impartial review,
there should be no personal or identifying information
within the body of the manuscript.
- Receipt of a manuscript will be acknowledged via e-mail
within 10 business days. Authors who do not receive this
official confirmation should contact the editors to ensure
that their submission was received.
- The editors will respond to queries on specific topics.
A positive response to a query does not guarantee that
an article will be accepted. Particular topics cannot
be reserved exclusively for an individual author. Where
multiple submissions are received on the same topic, consideration
is generally given to the submission that was received
or proposed first.
- Members of NYSSCPA technical committees developing
manuscripts for The CPA Journal may, but are
not required to, submit manuscripts to the committee chair
or designated representative for technical review prior
to submitting it to the editors. Authors should specify
their committee affiliation and any prior internal review
when submitting a manuscript to the editors. Input from
a committee will be considered in making a publication
decision, but this neither replaces the Journal's
double-blind peer review process, nor diminishes the editors'
authority to make a final determination of suitability
The Journal editors
make an initial determination of the suitability of the
manuscript for potential consideration. The editors make
the final decision regarding acceptance, rejection, or revision,
based on independent, double-blind reviews by a minimum
of two subject-matter experts. Manuscripts are evaluated
on the basis of technical accuracy, relevance, timeliness,
readability, practicality, and comprehensiveness. The editors
also consider topicality and length. The typical review—from
receipt of the manuscript to decision—takes six to
eight weeks, although this timeframe varies considerably.
If the editors request a revision of a manuscript, the
revised manuscript may be re-reviewed by the original reviewers.
Multiple revisions are sometimes requested. Although requesting
a revision is not a guarantee of a manuscript’s ultimate
acceptance, it generally reflects the editors’ belief
that the manuscript may ultimately be publishable if all
of the reviewers’ and editors’ concerns are
If a manuscript is accepted, it will be placed in the Journal's
article inventory and scheduled for publication at the next
available opportunity, taking into consideration the manuscript's
timeliness, length, and subject matter, as well as existing
articles in inventory.
At the time a manuscript is accepted, the editors will
send the author an agreement that specifies the terms of
publication, including a grant of copyright to the NYSSCPA
for both print and electronic publication, encompassing
derivative works, which may include educational or commercial
The editors begin scheduling articles for publication approximately
three months before the issue appears (e.g., the contents
for the January issue are determined in November.) Approximately
one month before publication, the editors may contact the
author to see if it needs to be updated for events that
have occurred since the manuscript was accepted. After an
article has been edited for style and length, the editors
will e-mail a PDF of a preliminary page proof to the author
for their review and approval before it goes to press.
If an article is rejected, the editors generally provide
the author with feedback regarding the reason for rejection.
These comments should not be construed as the basis for
a revision and resubmission to the Journal.
should address accounting and financial professionals with
a basic understanding of the topic. Because the Journal's
readership consists of members in both public and private
practice, with diverse backgrounds and specialties, manuscripts
should not presume a certain background or mindset. A brief
summary of 100–150 words is suggested for technical
articles longer than 2,000 words.
CPA Journal accepts manuscripts for review in the following
- Accounting & Auditing
- Financial Reporting
- SEC Reporting and Regulation
- Not-for-Profit and Government Accounting
- Auditor Independence and Internal Controls
- International Accounting and Auditing
- Income Taxes (Federal, State, and Local)
- Estates and Trusts
- Sales and Use Taxes
- International Taxation
- Tax Policy
- Personal Financial Planning
- Not-For-Profit Organizations
- Corporate Finance
- Business Valuation
- Human Resources
- Controllership and Budgeting
- Employee Benefit Plans
- Practice Development
- Responsibilities & Leadership
- Future of the Profession
- Professional Development
- Fraud Detection and Deterrence
- IT Management and Security
- Software and Hardware
- Electronic Reporting
The Journal follows the Chicago
Manual of Style. Please refer to this style manual before
submitting a manuscript. The Journal's preferred
writing style and format has the following characteristics:
- Direct, declarative statements
- Active voice
- Tight reasoning
- Third-person narrative, except in the case of opinion,
commentary, or reviews
- Descriptive introduction and practical conclusion
- Clear subdivision of manuscript sections
- Clear labeling of exhibits and reference to exhibits
within the text.
Manuscripts should contain citations and references wherever
appropriate; parenthetical notes, rather than footnotes,
should be used. Citations should take the following format
(or should appear as close to the following format as possible,
depending upon material cited and availability of information):
Author’s first and last name, “Article Title,”
Publication, volume, number, year of publication,
relevant pages. Direct quotes taken directly from another
source should be clearly labeled as such and should include
an appropriate reference; any language that is paraphrased
from another source should also include an appropriate reference.
Authors seeking to reproduce in whole materials from copyrighted
sources should take care to secure such permissions before
submission. Care should be taken to ensure that any terms,
effective dates, and figures taken from official pronouncements
are exact and in conformity with the original source.
CPE for CPAJ Authors
of articles published in The CPA Journal may be
eligible to receive continuing professional education (CPE)
credit for their work. In New York State, acceptable continuing
education activities include authoring an article published
in a peer-refereed journal in one of the approved subject
areas (accounting, attest, auditing, taxation, advisory
services, professional ethics, and specialized knowledge
and applications related to specialized industries). Credit
is equal to the amount of time spent preparing the article,
applied to the year the work was done (not the year of publication).
Authors should keep a copy of the article and a record of
the time spent preparing it. The publisher is not responsible
for keeping this record. Credit for publishing articles
shall not exceed half of the total number of contact hours
claimed during any triennial registration period. For more
information about the New York State CPE requirements, please
see the SED website. For information for other licensing jurisdictions,
please contact your state board of accountancy.
The CPA Journal
maintains a zero-tolerance policy concerning plagiarism.
Published articles that the editors determine to include
plagiarized content will be removed from the online archives
and readers will be notified of the action in a subsequent
issue of the Journal.
Furthermore, manuscripts received from an
author determined to have at any time submitted plagiarized
material will not be considered for future publication in
The CPA Journal.
you have questions, you may contact the editors at CPAJ-Editors@nysscpa.org.
We look forward to working with you.