CPA JOURNAL COPYRIGHT POLICY
of CPA Journal articles are expressly permitted,
under the standard terms of the CPAJ copyright agreement,
to do the following:
Make photocopies of the article to be distributed at seminars
or colloquia, included in course packets or classroom
materials, or sent to colleagues.
copies of the article in order to promote the author,
firm, or institution. Such distribution may be both informational
in nature or in conjunction with business solicitation.
articles into educational programs taught by the author,
coworkers, colleagues, or other parties so designated
by the author.
articles into larger works, such as textbooks, collections,
the article on a personal, firm, or employer website.
Authors are also welcome to hyperlink to the CPAJ
website and the article directly.
CPAJ asks that authors include with the reprinted
article a notice indicating the date of original publication
in the CPAJ along with a notice that the article
is copyrighted and used with permission. Reprinted articles
that have been adapted, revised, condensed, or expanded
should be noted as such.
who wish to have their articles reprinted by a third-party
publisher or other organization must send a request to The
CPA Journal. Such requests will generally be honored,
if the publication does not directly compete with the CPAJ
or if a significant period of time has elapsed since the
date of original publication.
should note that photographs and illustrations used to accompany
their articles in the print and/or online editions of the
CPAJ are generally licensed from third-party providers.
The CPAJ generally does not own these images and
cannot provide licensing approval for their reuse.
who wish to present or distribute a manuscript at a conference
or professional proceeding are generally welcome to do so,
as long as the authors make the editors aware of such uses
and events. Accepted manuscripts may be presented as “accepted
for publication in an upcoming issue of the CPA Journal”
or something similar.
no reprint fee is charged for educational and professional
uses of CPAJ articles. Fees for commercial uses
will vary. Permission is generally granted to third-party
requestors for the following educational and professional
To colleges and professors seeking to reprint articles
in course packets.
colleges and professors seeking to reprint articles in
online course-related websites.
other state CPA societies seeking to reprint articles
in their publications.
other state CPA societies seeking to incorporate articles
in their educational programs or materials.
speakers seeking to make photocopies, excerpts, or slides
available for distribution at academic seminars or CPE
users are generally charged a flat fee of $175 per article,
per use, although this may be modified on a case-by-case
basis (generally where several articles are used together
in a single project or where other consideration is offered
To commercial publishers for use in textbooks or other
commercial organizations promoting specific products or
services, provided that the CPAJ and author approve
of the specific use and the context in which the article
is being used.
CPAJ may deny requests for commercial reprints
at its discretion, including where reprints would be competitive,
dilutive, or contradictory to the intent of original publication.
All requests should be made directly to The CPA Journal.
CPAJ may consider the requestors’ past reprint
history or frequency, and the nature and distribution of
the publication. Consideration will also be made as to whether
the use of the reprint will compete with the market for
the authors’ reprint uses or other services.
consideration will be given to educational and professional
uses in developing nations, as well as for uses where the
article is to be translated into a foreign language by the
requestor. Special consideration will also be given to requests
from other professional and regulatory entities (e.g., bar
associations, international accounting associations).
requests for a single project or for recurring volumes should
be made with reasonable justification. The CPAJ
will not approve open-ended requests for an unlimited length
of time or unlimited volumes for republication.
CPAJ may require a reasonable number of complimentary
sample copies of the reprinted project, at its discretion,
accordance with its goal of disseminating accounting information,
the CPAJ maintains an archive of past articles
online that is freely available to users around the world
with access to the World Wide Web. While other parties are
free to set up hyperlinks to specific articles on the CPAJ/NYSSCPA
websites, the CPAJ provides no guarantee that this
free access will be maintained in perpetuity, nor that direct
“deep” links will be maintained in perpetuity.
CPAJ prohibits, and may seek legal recourse against,
any third parties who:
link to CPAJ articles while misrepresenting the
nature of the link or its relationship to the article,
the source of the information,
a fee, or
up other significant barriers to access hyperlinked material
that The CPA Journal otherwise makes available
at no charge.
should be wary of any third party offering, for a fee, electronic
access to material freely available from the CPAJ online
archives: The CPAJ has not authorized any arrangements
where the third party does not provide some added value
(i.e., as part of a printed volume or within a broader packaged
electronic product) to specific CPAJ articles or materials.
a Reprint Request
wishing to reuse of reprint CPA Journal articles
must contact the CPAJ in writing via email (email@example.com),
mail, or fax. The request should specify the title, author,
and publication date of the article. It must also include
the name of the persons or organizations making the request,
the nature of the intended request, medium and means of
distribution, intended or expected audience, and approximate
date or duration.