Editorial Standards

The JJ&A Journal is written and maintained by the JJ&A Accounting Services team in Greensboro, North Carolina. Articles are authored by firm practitioners — people who prepare returns, reconcile books, and advise business owners as their primary work. We do not outsource our content to third-party writers or use AI-generated text as a substitute for professional judgment.

Articles carry a named byline reflecting the practitioner primarily responsible for the content.

Arthur Surgeon — Founder of JJ&A Accounting Services. Arthur authors articles on tax strategy, S-corporation structure, and topics drawn from his years of practice serving Triad business owners and taxpayers.

Jeredan Surgeon — Operations and strategy lead at JJ&A. Responsible for the firm’s client systems, including the Tax Organizer, Employee Payroll Portal, and Finances in Focus communications. Authors articles on firm process, bookkeeping systems, and operational topics.

Where an article touches on specialized technical subject matter, it is reviewed by a qualified practitioner before publication. Reviewer credits appear beneath the byline where applicable.

Every article published in The JJ&A Journal is:

• Written by or in direct collaboration with a licensed tax or accounting practitioner
• Reviewed for technical accuracy before publication
• Sourced to primary references where applicable — IRS publications, IRC sections, NC Department of Revenue guidance, and relevant case law
• Updated when rules, rates, or guidance change materially

We cite primary sources rather than secondary aggregators wherever possible. When rates or thresholds appear in an article, we include the effective date and direct links to the authoritative source.

• We do not publish sponsored content or accept payment to feature products, services, or third parties in our articles
• We do not allow affiliate relationships to influence what we recommend or how we describe it
• We do not backdate articles or misrepresent publication dates
• We do not reproduce AI-generated content as our own professional judgment

We correct errors promptly and transparently. If an article contains a factual error — a wrong rate, an outdated rule, a misstatement — we update the article, note the correction at the bottom of the page with the date it was made, and do not silently alter the original without acknowledgment.

If you believe something we’ve published is inaccurate, contact us at Info@jjanda.com. We take these messages seriously and respond.

JJ&A is an accounting firm. The JJ&A Journal exists in part because we believe that business owners and taxpayers who understand their finances make better decisions — and because some of those readers will eventually become clients.

We do not think these goals are in conflict. An article that is genuinely useful to a reader who never becomes a client is still worth publishing. But we think it is more honest to say plainly that we are a firm writing for prospective clients than to present ourselves as a purely educational publisher with no commercial interest.

Every article ends with a note on how JJ&A can help with the topic covered. That is intentional. The editorial content that precedes it is not contingent on it.

For advice specific to your situation, book a conversation with our team.

Tax law changes. When a published article contains information that has become materially outdated — a rate change, a new rule, a significant court decision — we update the article and note the revision date. The original publication date and the most recent update date both appear on each article.