AICPA General Writing Hints

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General Writing Hints Authors' Aids

These writing hints are based on several articles, notably one by Jerome K. Pescow, CPA. We hope you find them helpful. However, do not feel obliged to follow those you feel are incompatible with your personality, writing style and habits, and the article you are writing.

Outline first:
A good working outline will ensure a well-organized article, if nothing else.

Opening "blues":
If you have difficulty writing a satisfactory opening at the beginning, do it last.

Polish later:
First get your thoughts on paper; then fine-tune the wording.

Simple to complex:
Starting with the complex will leave readers mystified, a feeling that they may never shake. A well-structured article explains the basic concepts first, then moves on to complexities, exceptions, examples, etc.

Use subheadings:
Many subheadings will naturally flow from the outline. If thoughts are kept within the boundaries of a subheading, your article will be easier to read and more logically organized.

Use examples, exhibits, etc.:
Use examples and/or exhibits whenever possible; they will make the narrative clearer.

Write for your audience:
Write on the premise that the readers of The Tax Adviser are familiar with most tax terms. However, define or explain any term whose exact meaning is essential to a better understanding of your article. Further, if an article is devoted to a narrow aspect of a tax subject, include a general discussion of the subject as background. Such background may be included near the beginning of the article, or as a footnote, if brief.

Write as you speak:
Avoid stilted or pompous words and phrases that you would not use in everyday speech. Consider dictating your first draft.

Exclude digressions from the text:
True, digressions can be noteworthy; if so, use them as footnotes. When included in the text, digressions can be disconcerting at best and confusing at worst.

Listing technique:
If a series of topics or subjects is referred to consecutively, list the topics vertically rather than horizontally.

Watch quotes:
Ask yourself: Is that quotation necessary? Is all of it relevant? An article loaded with quotations may look more like a scissors and paste job than original writing. Avoid quotations unless the quoted material is uniquely insightful.

Write a conclusion:
Pull it all together for the reader. What do you want the reader to remember/do most?

Outline first:	A good working outline will ensure a well-organized article, if nothing else.

Opening "blues":	If you have difficulty writing a satisfactory opening at the beginning, do it last.

Polish later:	First get your thoughts on paper; then fine-tune the wording.

Simple to complex:	Starting with the complex will leave readers mystified, a feeling that they may never shake. A well-structured article explains the basic concepts first, then moves on to complexities, exceptions, examples, etc.

Use subheadings:	Many subheadings will naturally flow from the outline. If thoughts are kept within the boundaries of a subheading, your article will be easier to read and more logically organized.

Use examples, exhibits, etc.:	Use examples and/or exhibits whenever possible; they will make the narrative clearer.

Write for your audience:	Write on the premise that the readers of The Tax Adviser are familiar with most tax terms. However, define or explain any term whose exact meaning is essential to a better understanding of your article. Further, if an article is devoted to a narrow aspect of a tax subject, include a general discussion of the subject as background. Such background may be included near the beginning of the article, or as a footnote, if brief.

Write as you speak:	Avoid stilted or pompous words and phrases that you would not use in everyday speech. Consider dictating your first draft.

Exclude digressions from the text:	True, digressions can be noteworthy; if so, use them as footnotes. When included in the text, digressions can be disconcerting at best and confusing at worst.

Listing technique:	If a series of topics or subjects is referred to consecutively, list the topics vertically rather than horizontally.

Watch quotes:	Ask yourself: Is that quotation necessary? Is all of it relevant? An article loaded with quotations may look more like a scissors and paste job than original writing. Avoid quotations unless the quoted material is uniquely insightful.

Write a conclusion:	Pull it all together for the reader. What do you want the reader to remember/do most?