PARs Annual Professors Survey:
Soliciting Favor Can Backfire
Schools that reach out to accounting professors and ask them to rank their account-
ing programs among the nation’s best in Public Accounting Reports Annual Professors
Survey are as likely to evoke a negative response as a positive response.
Accounting departments are increasingly reaching out to professors outside their own
schools when the survey PAR uses for its annual rankings of the nation’s best accounting
programs hits inboxes each April. But those efforts are not particularly effective. PAR’s
37th Annual Professors Survey, conducted this spring, asked professors if the solicitations
they received had a negative influence, a positive influence, or no influence.
Of respondents who’d been solicited, 78% said the solicitations had no influence; the
remaining 22% were evenly divided between being positively influenced and negatively
influenced.
Professors rank the top undergraduate, graduate and doctoral accounting pro-
grams in PARs Annual Professors Survey. Nearly 1,000 eligible accounting professors
from approximately 200 U.S. colleges and universities that offer accounting degrees
participated this year. Each survey was validated for eligibility, and ineligible submis-
sions were disqualified. The survey was open to professors of accounting at U.S. col-
leges and universities that offer at least one accounting degree.
This year’s survey breaks with tradition in that it ranks the Top 50 accounting doctoral pro-
grams instead of the Top 25, offering a glimpse behind the curtain that isn’t usually revealed.
Baylor University, University of Kansas, University of Oregon and University
of South Carolina made the Top 50 lists for both their undergraduate and mas-
ter’s accounting programs after going unranked last year for both programs. Other
schools joining the Top 50 Undergraduate Programs in 2018 are Clemson University,
the College of William & Mary, University of North Texas and University of Texas at
Dallas. New appearances in the rankings of the Top 50 Masters Programs include Rice
University, University of Arkansas and University of South Florida.
XX
2018
XX
October 31, 2018October 31, 2018
Public
Accounting Report
THE INDEPENDENT NEWSLETTER OF THE ACCOUNTING PROFESSION SINCE 1978
AUGUST 2018 | VOLUME XLII, NO. 8
IN THIS ISSUE
2 2018 Top 50 Undergraduate
Accounting Programs
3 Top 25 Undergraduate
Accounting Programs by
Faculty Size
4 2018 Top 50 Master’s
Accounting Programs
5 Top 25 Master’s Accounting
Programs by Faculty Size
6 Top 25 Accounting Programs
by Region
7 Top 50 Accounting Doctoral
Programs
More results!
of the PARs 37th Annual
Professors Survey—2018!
Coming
next month
2
PUBLIC ACCOUNTING REPORT
Public Accounting Reports Annual Professors Survey is open to professors of accounting at U.S. colleges and universities that
offer at least one accounting degree. Accounting departments are encouraged to keep their faculty lists current with PAR for
survey distribution. List updates are accepted between Feb. 1 and Feb. 15 annually. Eligible accounting departments should sub-
mit list updates in Excel format with one column for name, one column for professional title, and one column for email address
to Julie.Lindy@wolterskluwer.com during the annual acceptance period. All names on submitted faculty lists are independently
verified for eligibility.
Public Accounting Report
37th Annual Professors Survey - 2018
2018 Top 50 Undergraduate Accounting Programs
2018 2017 School 2018 2017 School
1 1 University of Texas 26 31 CUNY, Baruch College
2 2 University of Illinois 27 33 University of Tennessee
3 3 Brigham Young University
1
28 25 University of Massachusetts Amherst
4 4 University of Notre Dame
1
29 32 Boston College
5 6 Indiana University 30 37 University of Arizona
6 5 University of Southern California 31 NR University of South Carolina
7 8 University of Mississippi 32 NR University of Kansas
8 10 University of Florida 33 35 (T) Villanova University
1
9 7 University of Alabama 34 27 (T) New York University
10 11 University of Georgia 35 NR Baylor University
1
11 9 Texas A&M University 36 NR College of William & Mary
1
12 14 The Ohio State University 37 43 Northern Illinois University
1
13 13 University of Missouri 38 (T) 44 (T) Northeastern University
1
14 16 University of Pennsylvania
2
38 (T) 35 (T) University of Connecticut
15 12 University of Wisconsin-Madison 40 (T) 46 (T) Lehigh University
1
16 18 University of Washington 40 (T) 39 Texas Tech University
17 15 Michigan State University 42 49 (T) University of Oklahoma
18 24 Arizona State University 43 34 Florida State University
19 17 University of Virginia
1
44 NR University of Oregon
20 23 Wake Forest University
1
45 27 (T) Auburn University
1
21 22 Virginia Tech 46 NR University of North Texas
22 26 Bentley University 47 NR University of Texas at Dallas
23 21 The Pennsylvania State University 48 30 University of Utah
24 20 Miami University (Ohio)
1
49 NR Clemson University
1
25 19 University of Iowa 50 46 (T) Texas Christian University
1
Notes: NR = Not Ranked. (T) = Tie.
1
Does not offer a PhD in accounting.
2
Does not offer a master’s degree in accounting.
Some schools listed may offer variations to traditional bachelor’s degrees in accounting, such as concentrations and integrated degrees. All schools are
main campus unless otherwise indicated. Source: PAR research based on U.S. accounting professors’ rankings of accounting programs at U.S. colleges and
universities. Survey was conducted during Spring 2018.
3
August 2018 | Volume XLII, NO. 8
Public Accounting Report
37th Annual Professors Survey - 2018
Top 25 Undergraduate Programs
at Schools with 24+
Full-Time Accounting Faculty
Rank School
1 University of Texas
2 University of Illinois
3 Brigham Young University
4 University of Notre Dame
5 Indiana University
6 University of Southern California
7 University of Alabama
8 University of Georgia
9 Texas A&M University
10 The Ohio State University
11 University of Wisconsin-Madison
12 Michigan State University
13 Arizona State University
14 Virginia Tech
15 Bentley University
16 The Pennsylvania State University
17 Miami University (Ohio)
18 University of Arizona
19 University of South Carolina
20 Villanova University
21 Baylor University
22 Northern Illinois University
23 (T) Northeastern University
23 (T) University of Connecticut
25 University of Texas at Dallas
Notes: (T) = Tie. Some schools listed
may offer variations to traditional
bachelor’s degrees in accounting, such as
concentrations and integrated degrees. All
schools are main campus unless otherwise
indicated. Source: PAR research based on
U.S. accounting professors’ rankings of
accounting programs at U.S. colleges and
universities. Survey was conducted during
Spring 2018.
Public Accounting Report
37th Annual Professors Survey - 2018
Top 25 Undergraduate Programs
at Schools with 17-23
Full-Time Accounting Faculty
Rank School
1 University of Mississippi
2 University of Florida
3 University of Missouri
4 University of Pennsylvania
5 University of Washington
6 University of Iowa
7 CUNY, Baruch College
8 University of Tennessee
9 Boston College
10 University of Kansas
11 New York University
12 Texas Tech University
13 University of Oklahoma
14 Florida State University
15 University of Oregon
16 Auburn University
17 University of North Texas
18 University of Utah
19 Texas Christian University
20 University of Maryland
21 University of Arkansas
22 University of Nebraska-Lincoln
23 Emory University
24 University of Miami
25 Louisiana State University
Notes: Some schools listed may offer
variations to traditional bachelor’s degrees
in accounting, such as concentrations
and integrated degrees. All schools are
main campus unless otherwise indicated.
Source: PAR research based on U.S.
accounting professors’ rankings of
accounting programs at U.S. colleges and
universities. Survey was conducted during
Spring 2018.
Public Accounting Report
37th Annual Professors Survey - 2018
Top 25 Undergraduate Programs
at Schools with 16 or Fewer
Full-Time Accounting Faculty
Rank School
1 University of Virginia
2 Wake Forest University
3 University of Mass. Amherst
4 College of William & Mary
5 Lehigh University
6 Mississippi State University
7 Florida Southern College
8 University of Colorado
9 (T) Case Western Reserve University
9 (T) Georgetown University
11 Samford University
12 (T) Ohio University
12 (T) Washington University
14 University of Tampa
15 Boston University
16 University of Nevada, Las Vegas
17 Murray State University
18 Bryant University
19 University of Richmond
20 Missouri State University
21 Washington State University
22 Utah State University
23 Portland State University
24 Southern Methodist University
25 University of California, Irvine
Notes: (T) = Tie. Some schools listed
may offer variations to traditional
bachelor’s degrees in accounting, such as
concentrations and integrated degrees. All
schools are main campus unless otherwise
indicated. Source: PAR research based on
U.S. accounting professors’ rankings of
accounting programs at U.S. colleges and
universities. Survey was conducted during
Spring 2018.
4
PUBLIC ACCOUNTING REPORT
Public Accounting Report
37th Annual Professors Survey - 2018
2018 Top 50 Masters Accounting Programs
2018 2017 School 2018 2017 School
1 1 University of Texas 26 30 University of Massachusetts Amherst
2 2 University of Illinois 27 23 University of Tennessee
3 3 Brigham Young University
1
28 48 Vanderbilt University
1,2
4 4 University of Notre Dame
1
29 NR University of Kansas
5 5 University of Michigan
2
30 33 University of Arizona
6 6 University of Southern California 31 26 (T) Bentley University
7 11 University of Florida 32 28 Miami University (Ohio)
1
8 7 Indiana University 33 36 University of Connecticut
9 8 University of Mississippi 34 42 Villanova University
1
10 9 University of Alabama 35 32 CUNY, Baruch College
11 15 University of Missouri 36 47 Northeastern University
1
12 10 Texas A&M University 37 NR University of South Carolina
13 13 University of Georgia 38 29 Auburn University
1
14 12 The Ohio State University 39 31 Florida State University
15 14 University of North Carolina at Chapel Hill
2
40 NR University of Oregon
16 17 University of Wisconsin-Madison 41 34 University of Utah
17 16 University of Virginia
1
42 NR University of South Florida
18 20 University of Washington 43 46 University of Texas at Dallas
19 19 Michigan State University 44 38 Northern Illinois University
1
20 18 Wake Forest University
1
45 41 Texas Tech University
21 (T) 24 Arizona State University 46 NR Baylor University
1
21 (T) 21 Virginia Tech 47 35 North Carolina State University
1
23 22 New York University 48 37 College of William & Mary
1
24 26 (T) The Pennsylvania State University 49 NR Rice University
1,2
25 25 University of Iowa 50 NR University of Arkansas
Notes: NR = Not Ranked. (T) = Tie.
1
Does not offer a PhD in accounting.
2
Does not offer a bachelor’s degree in accounting.
Master’s degrees in accounting and integrated degrees only; does not include MBAs. All listings are main campus unless otherwise noted. Source: PAR
research based on U.S. accounting professors’ rankings of accounting programs at U.S. colleges and universities. Survey was conducted in Spring 2018.
Public Accounting Reports Annual Professors Survey is open to professors of accounting at U.S. colleges and universities that
offer at least one accounting degree. Accounting departments are encouraged to keep their faculty lists current with PAR for
survey distribution. List updates are accepted between Feb. 1 and Feb. 15 annually. Eligible accounting departments should sub-
mit list updates in Excel format with one column for name, one column for professional title, and one column for email address
to Julie.Lindy@wolterskluwer.com during the annual acceptance period. All names on submitted faculty lists are independently
verified for eligibility.
5
August 2018 | Volume XLII, NO. 8
Public Accounting Report
37th Annual Professors Survey - 2018
Top 25 Master's Programs at
Schools with 24+
Full-Time Accounting Faculty
Rank School
1 University of Texas
2 University of Illinois
3 Brigham Young University
4 University of Notre Dame
5 University of Southern California
6 Indiana University
7 University of Alabama
8 Texas A&M University
9 University of Georgia
10 The Ohio State University
11 University of Wisconsin-Madison
12 Michigan State University
13 (T) Arizona State University
13 (T) Virginia Tech
15 The Pennsylvania State University
16 University of Arizona
17 Bentley University
18 Miami University (Ohio)
19 University of Connecticut
20 Villanova University
21 Northeastern University
22 University of South Carolina
23 University of Texas at Dallas
24 Northern Illinois University
25 Baylor University
Notes: (T) = Tie. Master’s degrees in
accounting and integrated degrees only;
does not include MBAs. All listings are
main campus unless otherwise noted.
Source: PAR research based on U.S.
accounting professors’ rankings of
accounting programs at U.S. colleges and
universities. Survey was conducted in
Spring 2018.
Public Accounting Report
37th Annual Professors Survey - 2018
Top 25 Master’s Programs at
Schools with 17-23
Full-Time Accounting Faculty
Rank School
1 University of Michigan
2 University of Florida
3 University of Mississippi
4 University of Missouri
5 University of N.C. at Chapel Hill
6 University of Washington
7 New York University
8 University of Iowa
9 University of Tennessee
10 University of Kansas
11 CUNY, Baruch College
12 Auburn University
13 Florida State University
14 University of Oregon
15 University of Utah
16 University of South Florida
17 Texas Tech University
18 University of Arkansas
19 Boston College
20 University of Oklahoma
21 University of Miami
22 Oklahoma State University
23 Texas Christian University
24 Pace University
25 University of Maryland
Notes: Master’s degrees in accounting
and integrated degrees only; does
not include MBAs. All listings are
main campus unless otherwise noted.
Source: PAR research based on U.S.
accounting professors’ rankings of
accounting programs at U.S. colleges and
universities. Survey was conducted in
Spring 2018.
Public Accounting Report
37th Annual Professors Survey - 2018
Top 25 Master’s Programs at
Schools with 16 or Fewer
Full-Time Accounting Faculty
Rank School
1 University of Virginia
2 Wake Forest University
3 University of Mass. Amherst
4 Vanderbilt University
5 College of William & Mary
6 Rice University
7 Mississippi State University
8 Case Western Reserve University
9 Lehigh University
10 University of Tampa
11 Cornell University
12 University of Nevada, Las Vegas
13 (T) University of California, Irvine
13 (T) University of Colorado
13 (T) Utah State University
16 Belmont University
17 Missouri State University
18 Southern Methodist University
19 Binghamton University-SUNY
20 Washington State University
21 Southern Utah University
22 Purdue University
23 University of North Alabama
24 Christian Brothers University
25 University of Ala. at Birmingham
Notes: (T) = Tie. Master’s degrees in
accounting and integrated degrees only;
does not include MBAs. All listings are
main campus unless otherwise noted.
Source: PAR research based on U.S.
accounting professors’ rankings of
accounting programs at U.S. colleges and
universities. Survey was conducted in
Spring 2018.
6
PUBLIC ACCOUNTING REPORT
Public Accounting Report
37th Annual Professors Survey - 2018
Top Ranked Undergraduate Accounting Programs by Region
Northeast/Mid-Atlantic Midwest South West
1 University of Pennsylvania University of Illinois University of Mississippi University of Texas
2 University of Virginia University of Notre Dame University of Florida Brigham Young University
3 Virginia Tech Indiana University University of Alabama University of Southern California
4 Bentley University The Ohio State University University of Georgia Texas A&M University
5 The Pennsylvania State University University of Missouri Wake Forest University University of Washington
6 CUNY, Baruch College University of Wisconsin-Madison University of Tennessee Arizona State University
7 University of Massachusetts Amherst Michigan State University University of South Carolina University of Arizona
8 Boston College Miami University (Ohio) Florida State University Baylor University
9 Villanova University University of Iowa Auburn University Texas Tech University
10 New York University University of Kansas Clemson University University of Oklahoma
11 College of William & Mary Northern Illinois University North Carolina State University University of Oregon
12 Northeastern University University of Nebraska, Lincoln University of Arkansas University of North Texas
13 University of Connecticut University of Minnesota Emory University University of Texas at Dallas
14 Lehigh University Case Western Reserve University Mississippi State University University of Utah
15 University of Maryland DePaul University Florida Southern University Texas Christian University
16 Temple University Ball State University (16-T) University of Miami University of Colorado
17 James Madison University Ohio University (16-T) Louisiana State University University of Denver
18 Georgetown University Washington University (16-T) University of Kentucky University of Nevada, Las Vegas
19 Rutgers University University of Cincinnati University of South Florida Washington State University
20 Babson College Missouri State University Samford University Utah State University
21 George Washington University Drake University University of Tampa Portland State University
22 Boston University Iowa State University Murray State University University of Houston
23 Bryant University Marquette University East Carolina University Southern Methodist University
24 University of Richmond Illinois State University Middle Tennessee State University University of California, Irvine
25 University of Pittsburgh University of Dayton Georgia State University New Mexico State University
Note: (T) = Tie. Some schools listed may offer variations on traditional bachelor’s degrees in accounting, such as concentrations and integrated degrees. All schools are main campus unless otherwise noted.
Source: PAR research based on U.S. accounting professors’ rankings of accounting programs at U.S. colleges and universities. Survey was conducted in Spring 2018.
Public Accounting Report
37th Annual Professors Survey - 2018
Top Ranked Master’s Accounting Programs by Region
Northeast/Mid-Atlantic Midwest South West
1 University of Virginia University of Illinois University of Florida University of Texas
2 Virginia Tech University of Notre Dame University of Mississippi Brigham Young University
3 New York University University of Michigan University of Alabama University of Southern California
4 The Pennsylvania State University Indiana University University of Georgia Texas A&M University
5 University of Massachusetts Amherst University of Missouri University of North Carolina at Chapel Hill University of Washington
6 Bentley University The Ohio State University Wake Forest University Arizona State University
7 University of Connecticut University of Wisconsin-Madison University of Tennessee University of Arizona
8 Villanova University Michigan State University Vanderbilt University University of Oregon
9 CUNY, Baruch College University of Iowa University of South Carolina University of Utah
10 Northeastern University University of Kansas Auburn University University of Texas at Dallas
11 College of William & Mary Miami University (Ohio) Florida State University Texas Tech University
12 Lehigh University Northern Illinois University University of South Florida Baylor University
13 Boston College Case Western Reserve University North Carolina State University Rice University
14 Temple University University of Minnesota University of Arkansas University of Oklahoma
15 Pace University Ball State University University of Miami Oklahoma State University
16 University of Maryland Iowa State University Clemson University Texas Christian University
17 Rutgers University DePaul University University of Kentucky University of Nevada, Las Vegas
18 George Washington University Missouri State University Louisiana State University University of California, Irvine (18-T)
19 Cornell University University of Cincinnati Georgia State University University of Colorado (18-T)
20 University of Pittsburgh University of Nebraska, Lincoln Mississippi State University Utah State University (18-T)
21 Suffolk University Drake University (21-T) University of Tampa Southern Methodist University
22 St. John’s University Southern Illinois University (21-T) Belmont University University of Denver
23 Binghamton University-SUNY (23-T) University of Akron (21-T) East Carolina University (23-T) Washington State University
24 West Virginia University (23-T) University of Dayton (21-T) Middle Tennessee State University (23-T) Southern Utah University
25 Fordham University University of Michigan Dearborn University of Central Florida University of New Mexico
Note: (T) = Tie. Master’s degrees in accounting and integrated degrees only; does not include MBAs. All listings are main campus unless otherwise noted. Source: PAR research based on U.S. accounting
professors’ rankings of accounting programs at U.S. colleges and universities. Survey was conducted in Spring 2018.
KEY:
Northeast/Mid-Atlantic: Connecticut; Delaware; Maine; Maryland; Massachusetts; New Hampshire; New Jersey; New York; Pennsylvania; Rhode Island; Vermont; Virginia; West Virginia;
Washington, D.C. Midwest: Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Missouri, Nebraska, North Dakota, Ohio, South Dakota, Wisconsin. South: Alabama, Arkansas, Florida, Georgia,
Kentucky, Louisiana, Mississippi, North Carolina, South Carolina, Tennessee. West: Alaska, Arizona, California, Colorado, Hawaii, Idaho, Montana, Nevada, New Mexico, Oklahoma, Oregon,
Texas, Utah, Washington, Wyoming.
7
August 2018 | Volume XLII, NO. 8
Public Accounting Report
37th Annual Professors Survey - 2018
Top 50 Accounting Doctoral Programs
2018 2017 School 2018 2017 School
1 1 University of Texas 26 19 University of Wisconsin-Madison
2 3 University of Chicago
1,2
27 21 Virginia Tech
3 2 University of Illinois 28 NR University of Massachusetts-Amherst
4 4 Stanford University
1,2
29 NR University of South Carolina
5 6 University of Pennsylvania
2
30 NR Emory University
2
6 5 University of Michigan
1
31 NR Arizona State University
7 8 University of Mississippi 32 NR New York University
8 7 University of Alabama 33 NR University of North Texas
9 9 Texas A&M University 34 NR University of Arkansas
10 10 University of North Carolina at Chapel Hill
1
35 NR Northwestern University
1,2
11 11 University of Washington 36 NR Columbia University
1
12 13 University of Georgia 37 NR Texas Tech University
13 16 University of Florida 38 NR Rutgers University
14 12 Indiana University 39 NR Florida State University
15 14 Michigan State University 40 NR University of Kansas
16 23 University of Iowa 41 (T) NR CUNY, Baruch College
17 20 University of Missouri 41 (T) NR University of South Florida
18 15 Cornell University 43 NR Bentley University
19 17 Massachusetts Institute of Technology
1,2
44 NR University of Oklahoma
20 25 The Ohio State University 45 NR Duke University
1,2
21 NR University of Tennessee 46 NR University of Pittsburgh
22 NR Harvard University
1,2
47 NR University of Central Florida
23 22 University of Southern California 48 NR University of Connecticut
24 (T) 24 The Pennsylvania State University 49 NR University of Rochester
24 (T) 18 University of Arizona 50 NR University of Texas at Dallas
Note: NR = Not Ranked. (T) = Tie. The 2017 list featured the Top 25 Doctoral Programs, not the Top 50.
1
Does not offer a bachelor’s degree in accounting.
2
Does not offer a master’s degree in accounting. Source: PAR research based on U.S. accounting professors’ rankings of accounting programs at U.S. colleges
and universities. All listings are main campus unless otherwise indicated. Survey was conducted during Spring 2018.
8
PUBLIC ACCOUNTING REPORT
Vairam Arunachalam
Director, School of Accountancy
PricewaterhouseCoopers/Joseph A. Silvoso
Distinguished Professor
Trulaske College of Business
University of Missouri
Columbia, Mo.
Audrey A. Gramling
Chair & Head, School of Accounting
Spears School of Business
Oklahoma State University
Stillwater, Okla.
William Holder
Dean, Leventhal School of Accounting
Alan Casden Dean’s Chair & Professor of
Accounting
Marshall School of Business
University of Southern California
Los Angeles
Denise A. Jones
John S. Quinn Term Professor of Accounting
Raymond A. Mason School of Business
College of William & Mary
Williamsburg, Va.
Gary McGill
J. Roy Duggan Professor
Associate Dean and Director
Fisher School of Accounting
Warrington College of Business
University of Florida
Gainesville, Fla
PARS 37TH ANNUAL PROFESSORS SURVEY EDITORIAL ADVISORY BOARD—2018
H. Fred Mittelstaedt
Deloitte Foundation Professor of
Accountancy and Chair
Mendoza College of Business
University of Notre Dame
Notre Dame, Ind.
Mark Myring
Chairperson and Distinguished Alumni
Professor of Accounting
Miller College of Business
Ball State University
Muncie, Ind.
Jana Raedy
Associate Dean, Master of Accounting
Program
Associate Professor, EY Scholar in
Accounting
University of North Carolina
Chapel Hill, N.C.
W. Mark Wilder
Dean and KPMG Chair of Accountancy
Patterson School of Accountancy
The University of Mississippi
Oxford, Miss.
Members of the editorial advisory board
for Public Accounting Report’s Annual
Professors Survey act in two primary roles:
(1) as voluntary consultants to the PAR
editorial staff on the annual professors’
survey and on issues regarding the
accounting academic community, and
(2) as ambassadors and liaisons between the
academic community and PAR.
Editorial advisory board members
agree to provide frank, unbiased input and
suggestions about the survey and other
academic matters to PAR’s editorial team
and to serve as a sounding board for ideas
and questions. Members serve strictly in an
advisory capacity. Editorial board members
have no influence over survey results,
are not privy to survey outcomes prior to
publication, and receive no compensation.
Membership rotates periodically on a
staggered basis. Accounting department leaders
wishing to serve on the board should email
Editor Julie Lindy at Julie.Lindy@wolterskluwer.
com with the subject line: PAR Professors Survey
Editorial Board.
PUBLIC ACCOUNTING REPORT
THE INDEPENDENT NEWSLETTER OF THE ACCOUNTING PROFESSION SINCE 1978
Journals and Newsletters
Email Alert for the Current Issue
CCHGroup.com/Email/Journals
Sign Up Here...
Editor
Julie Lindy
julie.lindy@wolterskluwer.com
Contributing Editor
Carrie Kostelec
carrie.kostelec@wolterskluwer.com
Editorial Assistant
Velavan BS
Production Editor
Prasath J
PUBLIC ACCOUNTING REPORT (ISSN 0161-309X) is published monthly by Wolters
Kluwer, 2700 Lake Cook Road, Riverwoods, Illinois 60015. Subscription inquiries
should be directed to 2700 Lake Cook Road, Riverwoods, IL 60015.
Phone: 800.449.8114 | Fax: 773.866.3895 | Email: cust_serv@cch.com
Permissions requests: Requests for permission to reproduce content should be
directed to Wolters Kluwer, permissions@cch. com.
Photocopying or reproducing in any form in whole or in part is a violation of federal
copyright law and is strictly forbidden without the publisher’s consent. No claim is
made to original governmental works; however, within this product or publication,
the following are subject to Wolters Kluwer’s copyright: (1) the gathering, compilation,
and arrangement of such government materials; (2) the magnetic translation and
digital conversion of data, if applicable; (3) the historical, statutory, and other notes
and references; and (4) the commentary and other materials.
© 2018 CCH Incorporated and its affiliates. All rights reserved.
VOLUME XLII, NO. 8