Editorial Standards

Last updated 2026-05-29. Effective for content published on or after 2026-01-01.

Why these standards exist

Tax law and accounting standards change continuously. Business owners read finance content under real pressure (deadlines, audits, decisions worth real money). We hold ourselves to a documented process so the content you read here is accurate the day it was published and remains current.

Who writes our content

Original articles, guides, and reference pages are written by senior practitioners on our team with a minimum of five years of relevant U.S. accounting or tax practice experience. Specialty topics (R&D credits, multi-state nexus, ASC 606 revenue recognition, ERISA matters) are authored by team members with documented depth in that specific area. Every byline names the actual practitioner or the practice group responsible.

Peer review process

Every substantive article passes through two reviewers: a subject-matter reviewer (someone with practice depth in the specific topic) and an editorial reviewer (someone responsible for clarity, structure, and adherence to these standards). The names of both reviewers appear on the published article.

Sources we use

We rely primarily on primary sources: IRS publications, Internal Revenue Code sections, Treasury Regulations, AICPA pronouncements, FASB standards, state revenue department guidance, and federal court rulings. Where we cite a secondary source (a Big Four whitepaper, a peer-reviewed journal, a respected industry publication), we link to it. We do not cite anonymous online forums, AI-generated summaries, or content of unclear provenance.

Currency and updates

Tax-rule articles are reviewed for currency at least once per quarter, plus immediately after a material change in law (IRS revenue procedure, Treasury regulation, Supreme Court ruling on a tax matter). Every article carries a "Last Updated" date that reflects the most recent review, not the original publication.

Corrections policy

If we find a material error after publication, we correct the article, note the correction at the top with a date, and (for substantive corrections) republish a correction summary in our next newsletter. Cosmetic typo corrections are made silently. Errors of fact, citation, or interpretation are surfaced clearly.

Conflicts of interest

Writers and reviewers disclose any personal or financial interest that could reasonably influence the content (employment at a vendor mentioned in the article, a personal investment in a public company referenced, board service relevant to the topic). Where a real or perceived conflict exists, we either decline to publish the content, replace the writer or reviewer, or disclose the conflict in the article itself.

AI use disclosure

We may use AI tools to draft outlines, check facts against primary sources, suggest structural edits, and proof grammar. We do not publish AI-generated content as authored by a person. Every published article carries human author and reviewer accountability, regardless of which tools were used during drafting.

What we will not publish

We will not publish guidance that depends on aggressive interpretations of unsettled law, content that could be construed as soliciting a transaction that violates tax or securities law, content about a sitting client without consent, or content that ranks specific competitor firms by quality.

Reader feedback

Spot something wrong, unclear, or out of date? Email info@troyaccounting.net with subject "Editorial Correction" and a link to the article. We respond within five business days.