Acknowledgements

Every year at this time, we take this opportunity to thank everyone who has contributed to the Journal—by developing topics, soliciting authors, reviewing submissions, and participating in judging articles for the annual Max Block Distinguished Article Award. The Editorial Board members, editors, and production staff are named each month on the masthead. The Editorial Board includes individuals who author and review submissions, solicit and develop submissions by others, and advise the editors as we continue to develop the mission and future direction of the magazine. In addition to those hard-working and dedicated individuals, the Journal has also benefited over the past year from the efforts of many members of the Editorial Review Board, upon whom the editors frequently rely for evaluating manuscripts, and ad hoc reviewers, experts whom the editors occasionally ask to review individual manuscripts on a particular subject. The names of Editorial Review Board members and ad hoc reviewers who evaluated manuscripts over the past year are listed in the Perspectives section of this issue on page 13.

Finally, I would like to thank the members of the editorial and production staffs, who are essential to making The CPA Journal a quality publication. Without their dedication and hard work, this monthly endeavor would not be possible. The NYSSCPA moved to a new Wall Street location this year, and we look forward to changes to the Journal in the year ahead. I am excited about my participation in this publication in the year to come, as we work together to make the Journal even more useful and relevant and seek to engage new readers, authors and reviewers.

As always, we welcome your involvement, along with your feedback and suggestions, and we encourage your support of The CPA Journal's mission for the profession. I wish you all a prosperous and healthy new year.