Each summer, the editors at Accounting Today begin the groundwork for our annual Top 100 Most Influential People in Accounting, which will appear in our Sept. 22 issue. These are the folks we feel have exerted a not-inconsiderable influence on the profession over the past year and, in many cases, for far longer than that.

During the year, I’m frequently contacted by readers asking exactly what criteria we use when determining our 100 finalists, or even the larger list of preliminary candidates.

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