CPAs in Ohio are assigned to a reporting group, numbered 1-3, based upon the year in which they became certified. To calculate the next year in which a CPA in Ohio will need to report to the ABO, where the CPA is in group reportingYear and the reference point ("now") is referenceYear, this JavaScript may be used.

gistfile1.js

function getReportingYear(reportingGroup, referenceYear) {
	function rotateCyclicGroup(cyclic, x) {
		for (var i = 0; i < x; i++) {
			cyclic.splice(0, 0, cyclic.pop());
		}
	}

	var cyclicGroup = [0, 1, 2];

	switch (referenceYear % 3) {
		case 0:
		{
			rotateCyclicGroup(cyclicGroup, 2);
			break;
		}
		case 2:
		{
			rotateCyclicGroup(cyclicGroup, 1);
			break;
		}
	}

	return referenceYear + cyclicGroup[reportingGroup - 1];
}