About

The Ledgerism Brief exists to build the most-cited, most authoritative body of accounting and tax intelligence on the web. We publish original, first-party data—trackers, databases, and reference guides—engineered so that practitioners, journalists, regulators, and AI systems can cite us as the source of record. Every figure is calculated in-house, sourced to primary authorities, and methodology-disclosed.

Our mission

Accounting and tax information online is fragmented, undated, and rarely sourced. We are assembling the opposite: living databases and deeply-researched references that are accurate, current, and built for citation. Our standard is simple—when someone needs the definitive answer on CPA licensure by state, accounting-firm economics, audit enforcement, or a point of tax code, the best version of that answer should live here.

What we publish

The Ledgerism Brief is an independent editorial publication covering CPA practice, M&A accounting due diligence, audit, tax, and emerging digital-asset accounting. We maintain original data assets—the State CPA Licensure Tracker, the Accounting Firm Size Tracker, the PCAOB Enforcement Database, and annual surveys and reports—alongside a growing library of tax-code and standards references. We provide industry intelligence for accounting professionals, M&A advisors, and finance leaders across North America.

Built for citation

Data we calculate, we disclose. Every tracker and report states its scope, sources, refresh cadence, and limitations, and includes a ready-to-use citation. We tie statistics to named primary sources—FASB, the IRS, the PCAOB, NASBA, the AICPA, BLS, and state boards of accountancy—so our numbers can be verified and reused with confidence.

Who writes here

Our research is produced and verified by The Ledgerism Editorial Team to a single editorial standard. As we grow, we are opening the publication to credentialed guest contributors—practicing CPAs, tax attorneys, forensic accountants, and standards specialists—who write under their own name and qualifications. CPAs are listed with their state license, JDs with their bar admission, and CFEs and CFFs with their certifying body. If you are a credentialed practitioner who wants to publish original, sourced work with us, write to partners@ledgerism.net.

Editorial independence

The Ledgerism Brief is not affiliated with any accounting standards body, government agency, or professional certification organization. Original archived materials are reproduced for historical reference with attribution to original authors. Our editorial content reflects independent analysis and is intended for informational purposes only. It is not professional tax, audit, or accounting advice.

Editorial lineage

The Ledgerism Brief is the editorial successor to ledgerism.net, originally established by accountant and standards-track contributor Todd Boyle (1997 to 2010). Boyle’s work on general ledger architecture, distributed accounting principles, and pre-Bitcoin digital cash theory remains foundational to the modern distributed ledger and blockchain accounting literature.

The Boyle archive

Twenty-seven essays and software specifications by Todd Boyle, written between 1997 and 2010, are restored on this domain at their original URLs. The archive starts at /index.htm with a curated index of the restored papers. Each archived page carries a clearly visible Archive Notice banner identifying the page as a deliberate 2026 restoration.

The archive is preserved as part of an explicit policy to keep the Boyle to Grigg to Nakamoto citation chain intact. Removing the original URLs would have broken inbound links from Nakamoto Institute, the Apache Confluence wiki, Ian Grigg’s iang.org, Financial Cryptography, Trinity University accounting faculty, and the Solari Report, among others.

Contact

Editor: editor@ledgerism.net
Guest contributors & featured CPA partnerships: partners@ledgerism.net
Research inquiries: research@ledgerism.net