NJCPA Style Guide

The NJCPA voice should be one of a friendly and trusted advisor. Our goal is to be able to use storytelling to explain difficult concepts and provide actionable takeaways for our readers. In general, our readers consist of: 

  • CPAs and other accounting/finance professionals
  • Students/recent graduates pursuing an accounting career
  • Accounting educators
  • Media
  • General public (consumers and business owners)

NJCPA distributes content via the website, news releases, New Jersey CPA magazine, electronic publications, email marketing, and print marketing and communications pieces. We follow Associated Press (AP) recommendations for style, capitalization, spelling and punctuation. However, we make exceptions to some AP style rules. You’ll also find general rules to help you with some of the more confusing aspects of punctuation and word usage.

 

Style Guide

Style Guide

  • 401(k) and other Plan Numbers

    When listing investment plan types, put the letter in parenthesis with no space between the number and the opening parenthesis.

    EXAMPLES 401(k), 403(b)
     
    YES 401(k)
    NO 401 (k), 401k, 401K

    If you need to pluralize it, add the word "plans."

     
    YES 401(k) plans
    NO 401(k)s, 401(k)'s

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  • Abbreviations and Acronyms

    For titles and headlines, we encourage the use of abbreviations for most acronyms that are commonly used by CPAs.

    EXAMPLES IRS, FASB, GASB, AICPA, PCAOB, NASBA, IFRS, CIMA

    Used abbreviated titles before a full name: Dr., Gov., Lt., Mr., Mrs., Rep., Rev. and Sen.

    Abbreviate junior (Jr.) or senior (Sr.) after an individual's name. And abbreviate company, corporation, incorporated and limited when used after the name of a corporate entity. There’s no need to include a comma before those designations.

    YES Prudential Financial Inc.
    NO Prudential Financial, Inc.

    If you need to mention a person’s degree(s) to establish someone's credentials, the preferred form is to avoid an abbreviation and instead use a phrase such as: John Jones, who has a doctorate in accounting.

    Use an apostrophe in bachelor's degree and master's degree. There is no possessive in Bachelor of Science or Master of Arts. Also: an associate degree (there is no possessive form). See Degrees and Titles.

    Use these abbreviations only after a full name — never after just a last name.

    YES Jane Doe, Ph.D.
    NO Doe, Ph.D

    When used after a name, an academic abbreviation is set off by commas: John Snow, Ph.D., spoke.

    Do not precede a name with a courtesy title for an academic degree. Follow it with the abbreviation for the degree in the same reference.

    YES Dr. Jane Doe or Jane Doe, Ph.D.
    NO Dr. Jane Doe, Ph.D.

    Spell out the acronym in the first reference followed by the acronym in parentheses if the name will be repeated. The spelled-out version should be in initial caps to match the acronym letters. In subsequent references to the name in the same story, use the acronym. Do not use periods with acronyms.

    YES The client’s Wide-Area Network (WAN) is an integral part of the installation. Without a WAN, communication is more difficult.
    NO The client’s WAN (Wide-Area Network) is an integral part of the installation. Without a Wide-Area Network, communication is more difficult.

    *Please see individual references for NJCPA and AICPA

    Acronym plurals should not contain an apostrophe. Follow the plural form with a lower-case “s.”

    YES CPAs
    NO CPA's

    Avoid using the possessive when using acronyms. In many cases, you can drop the apostrophe “s” without changing the meaning. In others, you should try to rewrite the sentence.

    YES The NJCPA Education Center is available for rental.
    NO The NJCPA’s Education Center is available for rental.

    EXCEPTIONS: Acronyms that have been used so frequently that they have become commonly used words should not be treated as acronyms. A good example: the word laser (light amplification by stimulated emission of radiation). If there is a question about a commonly used acronym, check the Merriam-Webster dictionary. If the word is in the dictionary, use that form.

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  • Accept versus Except

    Accept means to receive something willingly. Except signifies exclusion.

    EXAMPLES She accepted the Woman of Note award.
    I am available to take all of these CPE courses except the one about estate taxes.

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  • Active Voice versus Passive Voice

    A sentence with an active voice has the subject doing the action. In the active example below, “the CPA” is the subject, therefore this is an active sentence. In the passive example, “audits” is the target of an action that becomes the subject, but this action isn’t able to do anything, therefore it’s a passive sentence. Use active voice as much as possible for all forms of communication. Only use passive voice when you can’t identify the subject of the sentence.

    ACTIVE The CPA conducted audits.
    PASSIVE Audits were conducted by the CPA.

    YES Taxpayers must submit their forms on time.
    NO Forms must be submitted on time.

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  • Advance Preparation

    YES Advance preparation
    NO Advanced preparation

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  • Advisor versus Adviser

    YES A CPA is a trusted business advisor.
    NO A CPA is a trusted business adviser.

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  • Affect versus Effect

    Affect is usually a verb and it means to influence something or someone. Effect is usually a noun and it means to result in something.

    EXAMPLES In order for us to gain more clients, we need to affect change in our processes.
    Not submitting expense reports on time can have a negative effect on payroll.

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  • American Institute of Certified Public Accountants (AICPA)

    In NJCPA publications, use American Institute of CPAs without the acronym AICPA for the first reference. Use the acronym AICPA in subsequent references.

    In all external communications, spell out the full name followed by the acronym AICPA in parentheses and use AICPA or the Institute in subsequent references.

    YES Representatives of the American Institute of Certified Public Accountants (AICPA) meet with regulators to discuss accounting regulation. The AICPA provides the accounting profession with a strong lobbying presence in Washington, DC.
    NO (As a first reference in a story) The AICPA meets with regulators to discuss accounting regulations.

    The decision whether you are communicating with an internal or external audience can frequently be a judgment call. If the people reading the communication will all know exactly what the acronym AICPA stands for, then treat them as an “internal” audience. If the readers will have to look up AICPA to see what it stands for, spell out the full name of the Institute.


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  • Ampersands (&)

    Use an ampersand (&) as a substitute for the word “and” only if it is an official part of the organization’s name or part of an individual’s official title. Do not use them in section headings; instead, spell out the word “and.”

    YES AT&T Guidelines
    NO How to Use Ampersands & Other Punctuation Marks

    NOTE: The name of the annual NJCPA Convention & Expo is an exception to this guideline.

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  • Big Four (largest U.S. accounting firms)

    YES Big Four 
    NO Big 4

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  • Bring versus Take

    If the movement is toward you, use bring. If the movement is away from you, use take.

    EXAMPLES Bring the CPA exam test prep book to me.
    Take the CPA exam test prep book with you to the library.

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  • Bylines

    A byline identifies the author of an article that appears in print or online. In general, only the CPA designation should appear in article bylines. Additional degrees and certifications may follow an author's name in the contributor's note at the end of an article.

    There may be some instances where a bylined article is submitted by a CPE course developer and/or the author’s additional designation is extremely relevant to the author’s credibility. In those special circumstances, the additional designation(s) may be included in the byline.

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  • Chairwoman, Chairman, Chairperson, Chair, Co-chair

    Capitalize as a formal title before a name like XYZ Company Chairwoman Jane Doe. But do not capitalize as a casual, temporary position: We’re here to meet chairwoman Jane Doe. Use chairperson, chair or co-chair if an organization prefers it.

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  • Closely Held

    Used in describing types of corporate stock ownership as in “closely held corporation.” This construction is paralleled by “publicly traded corporation.” Neither construction should be hyphenated.

    YES Closely held (no hyphen)
    NO Closely-held

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  • Colons

    The most frequent use of a colon is at the end of a sentence to introduce items such as lists, tabulations and texts. Capitalize the first word after a colon only if it is a proper noun or the start of a complete sentence:

    EXAMPLES He promised this: The company will make good on all the losses.
    There were three considerations: expense, time and feasibility.

    The colon often can be effective in giving emphasis:

    EXAMPLE He had only one hobby: eating.

    Use the colon in such listings as time elapsed (1:31:07.2), time of day (8:31 p.m.), and biblical and legal citations (2 Kings 2:14; Missouri Code 3:245-260).


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  • Commas

    Use commas to separate elements in a series, but do not put a comma before the conjunction in a simple series:

    EXAMPLES The flag is red, white and blue.

    		He would nominate Tom, Dick or Harry.

    Put a comma before the concluding conjunction in a series, however, if an integral element of the series requires a conjunction:

    EXAMPLE I had orange juice, toast, and ham and eggs for breakfast.

    Use a comma also before the concluding conjunction in a complex series of phrases:

    EXAMPLE The main points to consider are whether the athletes are skillful enough to compete, whether they have the stamina to endure the training, and whether they have the proper mental attitude.

    Use commas to separate a series of adjectives equal in rank. If the commas could be replaced by the word and without changing the sense, the adjectives are equal:

    EXAMPLES a thoughtful, precise manner; a dark, dangerous street

    Don’t use a comma when the last adjective before a noun outranks its predecessors because it is an integral element of a noun phrase, which is the equivalent of a single noun:

    EXAMPLES a cheap fur coat (the noun phrase is fur coat); the old oaken bucket; a new, blue spring bonnet

    Use a comma to separate an introductory clause or phrase from the main clause:

    EXAMPLE When he had tired of the mad pace of New York, he moved to Dubuque.

    The comma may be omitted after short introductory phrases if no ambiguity would result. But use the comma if its omission would slow comprehension.

    EXAMPLES During the night he heard many noises.
    On the street below, the curious gathered.

    When a conjunction such as and, but or for links two clauses that could stand alone as separate sentences, use a comma before the conjunction in most cases:

    EXAMPLE She was glad she had looked, for a man was approaching the house.

    Use a comma to introduce a complete one-sentence quotation within a paragraph. But use a colon to introduce quotations of more than one sentence. Do not use a comma at the start of an indirect or partial quotation

    EXAMPLES Wallace said, "She spent six months in Argentina and came back speaking English with a Spanish accent."
    Wallace said: "She spent six months in Argentina. She came back speaking English with a Spanish accent."
    He said the victory put him "firmly on the road to a first-ballot nomination."

    Use a comma instead of a period at the end of a quote that is followed by attribution. Do not use a comma, however, if the quoted statement ends with a question mark or exclamation point.

    EXAMPLES "Rub my shoulders," Miss Cawley suggested.
    "Why should I?" he asked


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  • Company Names

    If the Aptify membership database includes a company name, use the name exactly as it appears in the database. The membership department makes every effort to ensure that all names are entered according to the expressed preferences of our members. If you think a name is entered incorrectly in the database, notify the membership department so they can update the information.

    If the company is not in the database, you can rely on source material that comes directly from the company representatives or the company, if it is available. A speaker’s business card or a company website where the preference is shown clearly are acceptable.

    If specific guidance isn’t available, then do not use periods after each letter in the entity type, and do not use a comma between the proper name of the company and the entity type. If the company name ends with the word company, abbreviate it as Co. Similarly, abbreviate Incorporated as Inc. and Limited as Ltd. when they are part of a company name.

    If a company doesn’t specify a preference, write acronyms with all capital letters without spaces and without periods between letters. This includes, in accordance with the Journal of Accountancy style, acronyms for organizational entities such as LLC, LLP, PA and PC. Firm names should not include any periods or commas before the designation.

    YES Dewey, Cheatem and Howe LLC represents the hosts of Car Talk.
    YES The Powder Milk Biscuit Co. is a major sponsor of Prairie Home Companion.
    YES Friedman LLP
    NO L.L.C.
    NO L.L.P.

    Firm names should not include any periods or commas before the business form designation. For more information, see Abbreviations and Acronyms.

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  • Dashes and Hyphens

    Em dashes

    Use an em dash (—) with a space on either side of the dash to denote an abrupt change of thought in a sentence or an emphatic pause. But avoid overusing dashes to set off phrases when commas would suffice.

    EXAMPLE Through her long reign, the queen and her family have adapted — usually skillfully — to the changing taste of the time.

    When a phrase that otherwise would be set off by commas contains a series of words that must be separated by commas, use dashes to set off the full phrase:

    EXAMPLE He listed the qualities — intelligence, humor, conservatism, independence — that he liked in an executive.

    Hyphens to Join Words

    Hyphens are joiners. Use them to avoid ambiguity or to form a single idea from two or more words.

    Use a hyphen whenever ambiguity would result if it were omitted:

    EXAMPLE The president will speak to small-business men. (Businessmen normally is one word. But the president will speak to small businessmen is unclear.)

    He recovered his health. He re-covered the leaky roof.

    When a compound modifier — two or more words that express a single concept — precedes a noun, use hyphens to link all the words in the compound except the adverb very and all adverbs that end in -ly:

    EXAMPLES a first-quarter touchdown, a bluish-green dress, a full-time job, a well-known man, a better-qualified woman, a know-it-all attitude, a very good time, an easily remembered rule.

    Many combinations that are hyphenated before a noun are not hyphenated when they occur after a noun:

    EXAMPLES The team scored in the first quarter. The dress, a bluish green, was attractive on her. She works full time. His attitude suggested that he knew it all.

    But when a modifier that would be hyphenated before a noun occurs instead after a form of the verb to be, the hyphen usually must be retained to avoid confusion:

    EXAMPLES The man is well-known. The woman is quick-witted. The children are soft-spoken. The play is second-rate.

    Hyphens With Numbers

    Use a hyphen to separate figures in dates, odds, ratios, scores, fractions and vote tabulations.

    The ratio was 2-to-1.
    EXAMPLES The course will be held August 23-24.
    The Reds defeated the Red Sox 4-3.
    two-thirds, four-fifths, seven-sixteenths
    The House voted 230-205.

    En dashes for Press Releases

    Use an en dash for datelines used in statements and press releases.

    EXAMPLE Roseland, NJ – For more than five decades, the New Jersey Society of Certified Public Accountants (NJCPA) has supported the study of accounting in high school and college.

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  • Date Ranges

    When indicating a span of time that covers portions of two calendar years such as a fiscal year, use a slash. In a range of full years, use a hyphen. In either case, the second set of numbers that indicates the year at the end of the range of years should only be two digits.

    YES He served on the 2016/17 board of directors.
    YES She was behind in getting the CPE required for the 2015-17 triennial period.
    NO He served on the 2016-17 board of directors.
    NO She was behind in getting the CPE required for the 2015/2017 triennial period.

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  • Degrees

    When writing abbreviations of academic degrees, use periods in accordance with the standard abbreviations for the degree.

    YES James Smith, CPA, LL.D., Ph.D.
    NO James Smith, CPA, LLD, PhD

    The following are the correct abbreviations of some academic degrees associated with the CPA:

    Bachelor of Science B.S.
    Bachelor of Arts B.A.
    Master of Science M.S.
    Doctor of Philosophy Ph.D.
    Master of Business Administration M.B.A.
    Master of Laws LL.M.
    Doctor of Laws J.D.

    Do NOT use periods in the acronyms for Certified Public Accountant (CPA) or any of the other designations associated with the profession. (See Acronyms)

    Esquire is an honorific term that can be traced back to titles used by English nobility. In general, it is used by other attorneys to refer to colleagues. Some attorneys use it as part of their formal title. In general, the NJCPA prefers not to use esquire, but rather to use the person’s academic degree. However, if an attorney expresses a preference to use esquire, it should be used instead of the academic degree.

    YES John Smith, Esq.
    NO John Smith, J.D., Esq.

    Use an apostrophe when spelling out bachelor’s or master’s degree.

    Use these abbreviations only after a full name. Never use the abbreviations for a degree after just a last name. When used after a name, an academic abbreviation is set off by commas: Barbara Smith, Ph.D., spoke at the conference.

    Do NOT precede a name with a courtesy title for an academic degree and follow it with the abbreviation for the degree in the same reference:

    YES Dr. Pam Jones, a chemist
    YES Pam Jones, Ph.D., a chemist or Pam Jones, Ph.D.
    NO Dr. Pam Jones, Ph.D.

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  • Designations

    When credentials or degree designations follow an individual’s name, set the abbreviation off with commas.

    YES Robert K. Smith, CPA, spoke at the Annual Conference.
    NO Robert K. Smith, CPA spoke at the Annual Conference.

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  • Effect

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  • Email

    Do not use the hyphenated form.

    YES Using Worldnet email means that your mail is delivered directly to your desktop.
    NO Using Worldnet e-mail means that your mail is delivered directly to your desktop.

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  • Etc.

    Avoid using “etc.” in general. Do not use “etc.” at the end of a serial list and do not use it when the list is introduced with “e.g.”

    YES Prospectuses contain more complete information on advisory fees, distribution charges and other expenses and should be read carefully before investing or sending money.
    NO Prospectuses contain more complete information on advisory fees, distribution charges, etc., and should be read carefully before investing or sending money.

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  • Except versus Accept

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  • Fewer versus Less

    In general, use fewer for individual items, less for bulk or quantity. Do not use under.

    NO The trend is toward more machines and less people. (People in this sense refers to individuals.)
    NO She was fewer than 60 years old. (Years in this sense refers to a period of time, not individual years.)
    NO She was under 60 years old.
    YES Fewer than 10 applicants called. (Individuals.)
    YES I had less than $50 in my pocket. (An amount.) But: I had fewer than 50 $1 bills in my pocket. (Individual items.)

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  • First Come, First Served

    Do not use hyphens when used alone. Use hyphens when it is used as an adjective to modify a noun. 

    EXAMPLES Seating will be first come, first served.
    Seating will be on a first-come, first-served basis.

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  • Full Time, Full-time

    Hyphenate only when used as a compound modifier.

    EXAMPLES He works full time.
    She has a full-time job.

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  • Generational Designations (Jr., Sr., III)

    Use only with full names and without any punctuation between the name and the generational designation. Use roman numerals for third and fourth generation designations.

    YES John Smith Jr., Bernard Baker Sr., J. Walter Jones III
    NO John Smith, Junior; John Smith, Senior; J. Walter Jones the third

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  • Headlines/Headings (Capitalization of)

    All principle words in a headline should be capitalized. This includes the first and last words of a headline and all nouns, pronouns, adjectives, verbs, adverbs and subordinating conjunctions (if, as, that, because and similar words).

    Capitalize the first word after a colon.

    Articles (a, an, the), coordinating conjunctions (and, but, or, nor, for) and prepositions of four letters or less should be lowercase. However, if any of these are the first or last word of the headline, they should be capitalized.

    Abbreviations in headlines that are normally lowercase should remain lowercase, particularly abbreviations for units of measure. However, whenever possible, avoid using abbreviations in headlines.

    Two-part words separated by a hyphen should have both words capitalized.

    Do not use ALL CAPITALS in headlines or headings.

    NOTE: Be careful of short verbs such as “is” in headlines and headings. Verbs should always be capitalized.

    YES Employment Growth Is Ahead of the Curve
    NO Employment Growth is Ahead of the Curve
    NO Employment Growth Is Ahead Of The Curve
    NO EMPLOYMENT GROWTH IS AHEAD OF THE CURVE

    Use single quotes for quotation marks in headlines.

    Headline Breaks

    Depending on the length of a headline and the layout, headlines may break on two or three lines. Pay attention to headline breaks. In general, each line should read as a complete phrase. Do not break between an adjective and the word it is modifying or in the middle of a verb construction. (Note: This policy mainly applies to printed materials. Online content wrapping is dependent upon the size of the device accessing the content.)

    Locations

    Names of locations should be spelled out whenever possible; limit the use of abbreviations. If an abbreviation is essential because of space constraints, don't use periods for U.S. states abbreviated with two capital letters, e.g. NY, NJ, CT.

    Numbers

    Use numerals for all numbers except in casual uses: "hundreds" instead of "100s."

    YES 8 Tips to Be a Better Communicator
    NO Eight Tips to Be a Better Communicator

    Note: New Jersey CPA magazine articles are the exception to this rule. Spell out numbers less than 10 in headlines for magazine articles.

    Visual Balance

    In printed headlines, if you have a multi-line headline with one long and one very short line, consider using the additional space to fill out and help the headline communicate more information.


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  • Health Care

    YES Health care (always two words)
    NO Healthcare

    Note: There is an organization called the Healthcare Financial Management Association. It offers the Certified Healthcare Financial Professional (CHFP) certification. In references to the organization or the certification, we should use “healthcare” (one word).


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  • Homepage versus Home Page

    YES Home page
    NO Homepage

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  • Hyphens

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  • Internet

    A decentralized, worldwide network of computers and other devices that can communicate with each other. The web, like email, is a subset of the internet. They are not synonymous and should not be used interchangeably in stories. (See web.) When used in a sentence, keep the word in lower case unless it’s in the begin of a sentence or in a headline.

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  • Lie versus Lay

    Lie means to not tell the truth. Lie also means to recline. Lay requires the use of an object that you intend on placing somewhere.

    EXAMPLES I know that tax season felt like eternity, but now’s it’s over. Go ahead and lie down.
    Lay the CPA exam test prep book on the coffee table. That’s enough studying for now.

    The past tense for both words can be confusing but it’s an easy fix: Lay is the past tense for lie, and laid is the past tense for lay (in relation to an object).

    EXAMPLES I lay down for two hours when I intended to nap for 15 minutes.
    I laid the CPA exam test prep book down and when to bed. It was 3a.m. anyway.

    So remember: You lay something down, and you lie down by yourself.

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  • Lists (Bulleted Lists)

    Maintain parallel structure for all items in a list. If you use a phrase for the first item, all other items should be phrases. If you start with an infinitive, all other items should be infinitives. If the introductory phrase to the bullets (when combined with the bullet text) makes a complete sentence, then the bullet should end with a period. If one bullet is constructed as a sentence ending with a period, all of the bullets should be written the same way.

    YES Participant Services Associates are available Monday through Friday, from 7:30am to 8:00pm Central Time. Associates can:
    • Provide you with up-to-date information about your account (as of the previous business day).
    • Offer fund information, such as the strategy behind each investment choice available through your investment plan.
    • Help to move your existing account balances between funds.
    • Provide you with loan information.
    NO Participant Services Associates are available Monday through Friday, from 7:30am to 8:00pm Central Time. Associates can:
    • Provide you with up-to-date information about your account (as of the previous business day).
    • Offer fund information, such as the strategy behind each investment choice available through your investment plan,
    • Existing account balances can be transferred between funds
    • Providing you with loan information.

    Short bulleted text, like a shopping list, should not be punctuated.

    YES Attendance at a seminar can be affected by several factors:
    • Location
    • Cost
    • Vacations
    • Weather
    NO Attendance at a seminar can be affected by several factors:
    • Location,
    • Cost,
    • Vacations,
    • Weather.

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  • LLP versus L.L.P.

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  • Login

    Login or logon are nouns. When the words “log in,” “log on” or “log off” are used, they are used as verbs.

    YES I sent her the login information so that she could log on to my computer. However, I didn’t provide my personal logon name. I asked her to log off when she was finished.
    NO I sent her the log in information so that she could logon to my computer. However, I didn’t provide my personal log on name. I asked her to logoff when she was finished.

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  • Member Names (First Reference)

    Any time a member is identified for the first time in a story (first reference) for internal or external audiences, the member’s name should be followed by his/her CPA designation. Additional designations and degrees such as M.B.A., CFP and ABV should not be included unless the designation is directly relevant to the member’s expertise in the subject area being discussed in the story.

    YES Joshua Smith, CPA, has been elected president of the Mercer Chamber of Commerce.
    NO Joshua Smith has been elected president of the Mercer Chamber of Commerce. Smith is a CPA, with a practice in Pennington.
    NO Joshua Smith, CPA, CFP, MST, has been elected president of the Mercer Chamber of Commerce.
    YES Joshua Smith, CPA, CFP, MST, will be the featured speaker at a Tax Camp CPE program in Atlantic City on Sept. 23.

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  • Money/Figures

    Use figures and the “$” symbol to express amounts of money. When figures are 1,000 or greater, use commas to separate the figures.

    YES If you had invested $1,000 in the market at the beginning of 1973, your investment would have dwindled to $627 in two years — a 37% loss
    NO If you had invested one thousand dollars in the market at the beginning of 1973, your investment would have dwindled to six hundred twenty-seven dollars in two years, a thirty-seven percent loss.
    YES The airplane has a maximum speed of 1,100 miles per hour, flies at a height of 80,000 feet and has already traveled more than 1,250,000 miles.
    NO The airplane has a maximum speed of 1100 miles per hour, flies at a height of 80000 feet and has already traveled more than 1250000 miles.

    Do not precede a decimal fraction of a dollar with a zero between the “$” symbol and the period if the amount is less than a dollar. Use the “$” sign and decimal system for amounts larger than a dollar: $1.01, $2.50. Do not include a textual representation of the amount in parenthesis.

    YES There will be a quarterly distribution from ordinary net income in the amount of 6 cents per share.
    NO There will be a quarterly distribution from ordinary net income in the amount of $0.06 (six cents) per share

    In a table, if all values in a column are monetary, precede the first with the $ symbol. Create a decimal tab for numbers to line up from that point.

    YES
    Fund A Fund B Fund C
    1 Year $5 $19 $2
    3 Years 15 9 1
    5 Years 26 9 21
    NO
    Fund A Fund B Fund C
    1 Year $5 $19 $2
    3 Years $15 $9 $1
    5 Years $26 $9 $21

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  • Months

    When using a month with a specific date, abbreviate only Jan., Feb., Aug., Sept., Oct., Nov. and Dec. March, April, May, June and July are exceptions. Spell out when using alone, or with a year alone.

    When a phrase lists only a month and a year, do not separate the year with commas. When a phrase refers to a month, day and year, set off the year with commas.

    EXAMPLES January 1972 was a cold month.
    Jan. 2 was the coldest day of the month.
    Feb. 14, 1987, was the target date.
    She testified that it was Friday, Dec. 3, when the accident occurred.

    In tabular material, use these three-letter forms without a period: Jan, Feb, Mar, Apr, May, Jun, Jul, Aug, Sep, Oct, Nov, Dec.

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  • More Than versus Over

    It is now acceptable to use either more than or over to indicate greater numerical value.

    EXAMPLES Salaries went up more than $20 a week.
    Salaries went up over $20 a week.

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  • Nationalities and Races

    The proper names of nationalities, peoples, races, tribes, etc., should be capitalized. Examples include Native American, Jewish, Black.

    Use Black, with a capital “b,” in a racial, ethnic or cultural sense. Black is preferred to African-American since not every Black person is African-American.

    YES We seek to increase the number of Black accountants.
    NO We seek to increase the number of black accountants.
    NO We seek to increase the number of African-American accountants.


     

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  • New Jersey (and Other State Names)

    When using New Jersey or any other state name as a noun, spell it out.

    YES Many large accounting firms have offices in New Jersey.
    NO Many large accounting firms have offices in NJ.

    When abbreviating New Jersey, use the postal code abbreviation: NJ

    In datelines, use the New Jersey postal code (NJ)

    YES ROSELAND, NJ – Here is news about . . .
    NO ROSELAND, N.J. – Here is news about . . .
    NO ROSELAND, NEW JERSEY – Here is news about . . .

    When trying to save space in a publication, use postal code state abbreviations.

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  • New Jersey Law and Ethics

    Standard title for NJCPA ethics CPE offerings:

    YES New Jersey Law and Ethics
    NO NJ Law & Ethics

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  • New Jersey Society of Certified Public Accountants (NJCPA)

    External Communications

    Use New Jersey Society of Certified Public Accountants as the first reference in external publications, correspondence and other communications when there will be no further references to the organization. External audiences are defined as: CPAs who are not members; trade, business and consumer media; and the general public.

    Use New Jersey Society of Certified Public Accountants (NJCPA) as first reference in external publications when the organization will be mentioned again. Use NJCPA or Society in subsequent references.

    Internal Communications

    Use New Jersey Society of CPAs as first reference in publications, correspondence and other communications intended for our members, staff and people who are very likely to be familiar with the NJCPA acronym. Use NJCPA or Society in subsequent references.

    The decision about whether you are communicating with an internal or external audience can frequently be a judgment call. If the people reading the communication will all know exactly what the acronym NJCPA stands for, then treat them as an “internal” audience. If the readers will have to look up NJCPA to see what it stands for, spell out the full name of the Society.

    Use of Punctuation

    Never use an apostrophe when writing the acronym CPAs. People frequently put an apostrophe between the capital “A” and the lowercase “s.” This is incorrect; avoid it at all times. The only time an apostrophe is appropriate is when indicating a possessive: The CPA’s office is on the second floor. Smith and Smith CPAs’ clients are located throughout New Jersey.

    Is it “a NJCPA member” or “an NJCPA member”?

    Make it “an” NJCPA member. Write the sentence as though it was going to be read out loud.

    Number of Members

    Use the phrase “more than 14,500 members” to indicate the number of members in the NJCPA.

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  • NJ versus N.J.

    Use postal code abbreviations (two-letter abbreviations without periods) when you abbreviate a state name. This is an exception to the Associate Press Stylebook. For more information, see New Jersey (and other State Names).

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  • Nonmember versus Non-member

    YES Nonmember
    NO Non-member

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  • Nonprofit versus Not-for-Profit

    These two terms are generally accepted as synonyms in the legal community. The Internal Revenue Service draws a distinction between them, however: Not-for-profit describes an organization devoted to some kind of activity such as a sport or hobby. A not-for-profit organization does not generally operate as a legal entity and does not have a charter or some type of governing board that officially represents the group.

    YES Nonprofit
    NO Non-profit
    YES Not-for-Profit (in headline case) or not-for-profit
    NO not for profit

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  • Numbered Lists

    Only number items in a list if they are steps that must be performed in a sequence or rankings. Otherwise, use bulleted lists.

    YES Primary objectives:
    • Stability
    • Income
    NO Primary objectives:
    1. Stability
    2. Income

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  • Numbers

    Use figures to represent numbers 10 and greater, and use words for numbers below 10. Style text referring to a decade as a number followed by a lower-case “s,” with no apostrophe before the “s.”

    YES There were 10 people in attendance at the conference.
    YES There were two people who arrived early for the luncheon.
    NO There were ten people in attendance at the conference.
    NO There were 2 people who arrived early for the luncheon.
    YES Today, half of all workers in the United States retire in their early 60s.
    NO Today, half of all workers in the United States retire in their early 60’s.

    Write out numbers beginning a sentence or a bullet item rather than using the figure form, or restructure the sentence so that the number does not appear at the beginning.

    YES A generation ago, most Americans worked to age 65 or beyond.
    YES Sixty-five — or beyond — was the retirement age for Americans a generation ago.
    NO 65 — or beyond — was the retirement age for Americans a generation ago.

    Unless they form a series, two separate sets of figures should not be placed adjacent to each other. Restructure the sentence or spell out the figure whose written form is shorter and easier to read.

    Use figures for all numbers that appear in tables.

    YES
    Fund Name Number
    Vanguard Money Market Reserves 6
    Vanguard Fixed Income Securities Fund 9
    Vanguard Index Trust 20
    NO
    Fund Name Number
    Vanguard Money Market Reserves six
    Vanguard Fixed Income Securities Fund nine
    Vanguard Index Trust twenty

    EXCEPTION: Always use figures for references to percentages.

    YES A 1% loss of key customers caused a 20% decline in sales
    NO A one-percent loss of key customers caused a twenty-percent decline in sales

    See also: Telephone Numbers, Ordinal Numbers

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  • Online

    Use the one-word form of online in all cases.

    YES The online application saves the user time.
    NO The on-line application saves the user time.

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  • On-site

    On-site is used frequently in reference to CPE programs that are offered at a firm’s or company’s premises for its employees. On-site is preferred over “in-firm,” another term used frequently by CPE developers to describe this kind of training program but which communicates a limitation to accounting firms only.

    YES The NJCPA offers a wide variety of on-site CPE programs.
    NO The NJCPA offers a wide variety of onsite CPE programs.

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  • Ordinal Numbers

    Avoid using ordinal numbers (3rd, 4th) in expressions of full dates. When using ordinal numbers in other circumstances, spell them out. In the rare circumstances where an ordinal is required (see examples below), do not use superscript numbers.

    YES For example, in your third year as a shareholder, a deferred sales charge that started at 6% could decline to 4%. The charge is usually eliminated by the seventh year.
    NO For example, in your 3rd year as a shareholder, a deferred sales charge that started at 6 percent could decline to 4 percent. The charge is usually eliminated by the 7th year.

    For situations in which an ordinal is part of a name, such as “The Third Annual Charity Bike-a-Thon,” spell out numbers up to nine (First, second, . . . Ninth) and capitalize the ordinal. Otherwise, use numerals without superscripts (10th, 11th, 25th, 50th, . . . ).

    YES Join us for the Seventh Annual Clambake.
    NO Join us for the 7th annual Clambake
    YES Bring your family to the 25th Association Reunion
    NO Bring your family to the 25th Association Reunion.

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  • P.O. Box versus PO Box

    YES P.O. Box
    NO PO Box

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  • Percent and Percentages

    When referring to a specific figure, place the % sign immediately following the numeral. You don’t need a space between the number and the symbol.

    YES Students must have a 75% average to pass the course.
    NO The motion passed with 56 percent of the vote.

    Within a table, style a percentage as a figure followed by the percent sign (%). The percent sign should only appear in the first row.

    YES
    Conventional Mutual Fund
    Expense Ratio 1.3%
    Transaction Cost 0.7
    Total Costs 2.0
    Net Return 8.0
    NO
    Conventional Mutual Fund
    Expense Ratio 1.3%
    Transaction Cost 0.7%
    Total Costs 2.0%
    Net Return 8.0%

    When writing figuratively or casually, use the word percent instead of the symbol. Spell out the numeral.

    YES There’s a zero percent chance of that happening!
    NO There’s a 0% chance of that happening!

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  • Second References (capitalization)

    Second references to boards, committees, and acts are not capitalized. Only the formal name of the board (Content Advisory Board), committee (Professional Conduct Committee), act (Sarbanes-Oxley Act), for example, are capitalized. 

    EXCEPTIONS: The Society in referring to the NJCPA and the Institute in second references to the AICPA.

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  • Senior, Sr.

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  • Take versus Bring

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  • Telephone Numbers and Extensions

    Telephone numbers should be formatted with hyphen separators. Do not use parentheses or dot separators.

    YES 973-226-4494
    NO (973) 226-4494

    When including a telephone extension, use this format:

    YES 973-226-4494 x220
    NO 973-226-4494, ext. 220

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  • That versus Which

    Which informs, that defines. 

    Use that for essential clauses, important to the meaning of a sentence, and without commas. Use which for nonessential clauses, where the pronoun is less necessary, and use commas.

    EXAMPLES I remember the day that we met.
    The team, which finished last a year ago, is in first place.

    Tip: If you can drop the clause and not lose the meaning of the sentence, use which; otherwise, use that. A which clause is surrounded by commas; no commas are used with that clauses.


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  • Times

    Use periods and add space between the time and the a.m. or p.m.

    YES 10:30 p.m.
    NO 10:30pm

    For times that start at the beginning of the hour, omit the "00" part of the time.

    YES 9 a.m.
    NO 9:00 a.m.

    Use figures except for noon and midnight.

    YES noon
    NO 12:00 p.m.

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  • Titles (capitalization of people’s job titles)

    Follow the Associated Press Stylebook guidelines which say, in summary, to capitalize the title only when it comes directly before the person’s name. When the title follows the name and in most other instances, use all lower-case letters.

    YES Nora Johnson, director of public relations for Acme Manufacturing Company, made the presentation.
    YES Director of Public Relations Nora Johnson from the Acme Manufacturing Company made the presentation.
    NO The presentation was made by Nora Johnson, Director of Public Relations for Acme Manufacturing Company.
    NO The presentation was made by Acme’s Director of Public Relations, Nora Johnson.

    Job titles are tricky. Speak with someone in the NJCPA Communications area and ask to see the Associated Press Stylebook for more details and examples.

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  • Titles of Compositions

    Titles of “compositions” can refer to books, magazines, musical compositions, reference books, online blogs and electronic publications. In general, put the title of any of these compositions in italics.

    Put titles in headline case (also called caps/lowercase). Capitalize the principle words, including articles and prepositions of more than four letters. Capitalize articles and prepositions of less than four letters if they are the first or last word in the title.

    Seminar and webinar titles should appear in plain (non-italicized) text.

    EXAMPLE Join us for the webinar Social Media and the CPA this afternoon at 2 p.m.

    Italicize the titles of books, magazine articles, reports, movies, recordings, computer game titles, poems, titles of speeches and works of art.

    EXAMPLES How to Fiddle While Rome Burns: Investing in Disaster-Related Stocks was the most popular consumer investment guide last year.
    Jack Smith, wrote his novel Adventures in Cybergloom after he mastered numerous video games. The book is discussed in Game-Based Literature by Richard Wilson.

    Use italics for the names of reference books, newspapers, magazines and journals (including NJCPA publications such as NJCPA Pulse and New Jersey CPA). Use quotation marks around “parts” of a composition such as individual song names when discussing an album-length recording or chapters in a book.

    EXAMPLES The story about the tax change was covered by The New York Times and Accounting Today. The NJCPA provided a special report in New Jersey CPA, “Calculating the Burden,” which describes how to calculate the tax.
    One of the most popular tracks on Sgt. Pepper’s Lonely Hearts Club Band is “A Day in the Life.” In Roger Kahn’s book about baseball, The Boys of Summer, the author describes the career of George Shuba, the second player to pinch hit a world series home run, in “Chapter 4: The Bishop’s Brother.”

    EXCEPTION: The Bible doesn’t require italics.

    Names of most websites and apps are capitalized without being italicized: Facebook, Instagram.

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  • Trademarks

    Symbols signifying a trademark (TM), a service mark (SM) or a registration with the U. S. Patent Office (®) are primarily for the use of the owner to indicate rights. Use of the symbols is not required in journalistic publications.

    Trademarks should be capitalized, in conformity with the owner’s use of capitalization. When possible, use a generic term.

    YES Please photocopy this document for me and leave the copy on the Xerox machine.
    NO Please Xerox this document for me and leave the copy on my desk.

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  • United States, U.S. and US

    Spell out United States when used as a noun. Use U.S. as the abbreviation for United States and only when it is used as an adjective. Do not use US as an abbreviation.

    YES The U.S. Supreme Court is the highest level of the judiciary in the United States
    NO The US Supreme Court is the highest level of judiciary in the US.

    EXCEPTION: In headlines it’s US without periods.

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  • Versus

    Abbreviate in references to court cases. Use a lower case “v” followed by a period. Put names of court cases in italics.

    YES New Jersey v. MacIntosh
    NO New Jersey vs. MacIntosh
    NO New Jersey versus MacIntosh

    Spell out in ordinary usage.

    YES "It’s an us versus them situation,” the man explained.
    NO "It’s an us v. them situation,” the man explained.

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  • Web

    Short form of World Wide Web, it is a service, or set of standards, that enables the publishing of multimedia documents on the internet. The web is not the same as the internet, but is a subset; other applications, such as email, exist on the internet. You don’t need to capitalize the word “web” when referring to the World Wide Web or when using it as a generic term for internet-related software and technology. This guideline also works for webcam, webcast, webmaster, webpage, and webfeed.

    YES You can find good travel tips browsing the web.
    YES They used web technology to create a company-wide directory.
    NO You can find good travel tips browsing the Web.
    NO They used Web technology to create a company-wide directory.

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  • Website

    Use the single-word form of the word. Do not capitalize it in text.

    YES The NJCPA’s website is an exciting place to visit.
    NO The NJCPA’s web site is an exciting place to visit.

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  • Website Addresses and Uniform Resource Locators (URLs)

    The proper use may depend on the context where the text will appear. If the text is to appear online or in an electronic newsletter or promotional message to be sent by email, then it is very important to include the full text of the link, including http:// (if it is a web address) and all the text needed to create a clickable link.

    When you are citing a website in text and are not providing a clickable link, you do not need to include the http://www portion of the website address. Modern web browsers assume that the letters are there. You can type njcpa.org into an address field and it will open the NJCPA website. However, be aware that some addresses begin with special codes such as https:// or some other prefix. References to addresses like that must be complete.

    YES Please visit us at njcpa.org.
    NO Please visit us at http://www.njcpa.org.

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