About

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.

What we publish

Today The Ledgerism Brief continues that mission as an independent editorial publication covering CPA practice, M&A accounting due diligence, audit, tax, and emerging digital asset accounting. We provide industry intelligence for accounting professionals, M&A advisors, and finance leaders across North America.

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 Original archived materials are reproduced for historical reference with attribution to original authors.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.

Who writes here

Every byline on The Ledgerism Brief is a real person with a real credential. CPAs are listed with their state license. JDs are listed with their bar admission. CFEs and CFFs are listed with their certifying body. When you read a piece on The Ledgerism Brief, you know who wrote it and what their qualifications are.

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
Featured CPA Partnerships: partners@ledgerism.net
Research inquiries: research@ledgerism.net