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GENERAL INQUIRIES
cpaj@nysscpa.org
PUBLISHER
Louis Grumet
ASSOCIATE PUBLISHER
Joanne S. Barry
EDITOR-IN-CHIEF
Robert H. Colson, PhD, CPA
MANAGING EDITOR
Thomas W. Morris
ASSOCIATE EDITOR
Anthony H. Sarmiento
EDITORIAL ASSOCIATE
Benjamin Kaplan
MANAGER OF PRODUCTION
Daniel Chillak
ART DIRECTOR
Damian Voerg
SENIOR DESIGNER
Ernesto Lara
COPY EDITOR
Linda O'Brien
PROOFREADER
Helen Laurila
ADVERTISING MANAGER
For New York and the East Coast, Dave Westervelt; for the Midwest, Amy Gemmill; and for the West Coast, Mike Gribbin. Or, contact Executive Publishing, 1208 Churchville Rd., Suite 301, Bel Air, MD 21014; (410) 893-8003, (410) 893-8004 (fax).
CLASSIFIED ADVERTISING
Saryia Rodriguez
(212) 719-8385
SUBSCRIPTION DEPARTMENT
(800) 877-4522
(212) 719-8336
CONSULTANTS
 Steven Edelman, CPA
Daniel J. Mills, CPA
Anthony F. Paparella, CPA
John A. Rohan, CPA
Allan M. Rabinowitz, CPA

THE CPA JOURNAL EDITORIAL BOARD

C. Richard Baker Lawrence M. Lipoff
Dennis R. Beresford Vincent J. Love
Cynthia Bolt-Lee Melvin Maisel
William Bregman Nicholas J. Mastracchio Jr.
Thomas Buckhoff Edwin B. Morris
Douglas R. Carmichael Paul Munter
Philip B. Chenok Walter F. O'Connor
Robert A. Dyson Paul A. Pacter
Andrew Fair Gary J. Previts
Julie Lynn Floch Walter M. Primoff
Dan L. Goldwasser Arthur Siegel
Robert L. Gray Edward A. Slott
Neville Grusd L. Murphy Smith
Neal B. Hitzig Harold F. Shosnick
Barry H. Horowitz William H. Speakman, 3rd
Ronald J. Huefner Lynn Turner
Janice M. Johnson Paul D. Warner
Lawrence Keiser Robert N. Waxman
Stuart Kessler Jeffrey M. Weiner
Michele Mark Levine Stanley Weiner
David A. Lifson Philip A. Zimmerman

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The CPA Journal is broadly recognized as an outstanding, technical-refereed publication aimed at public practitioners, management, educators, and other accounting professionals. It is edited by CPAs for CPAs. Our goal is to provide CPAs and other accounting professionals with the information and news to enable them to be successful accountants, managers, and executives in today's practice environments.

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