A rapid and efficient treatment method, using periodate (PI) for sonochemical oxidation of persistent and bioaccumulative perfluorooctanoic acid (PFOA) was developed. With an addition of 45 mM PI, 96.5% of PFOA was decomposed with a defluorination efficiency of 95.7% after 120 min of ultrasound (US). The removals of PFOA were augmented with an increase in PI doses. In all the PI+US experimental runs, decomposition efficiencies were essentially similar to those of defluorination, indicating that PFOA was decomposed and mineralized into fluoride ions. Lower solution pHs resulted in an increase in decomposition and defluorination efficiencies of PFOA due to acid-catalyzation. Dissolved oxygen increased the amount of IO4 radicals produced, which consumed the more effective IO3 radicals. Consequently, presence of oxygen inhibited the destruction of PFOA. The PFOA degradation rates with different gases sparging are in the following order: nitrogen>air>oxygen. Effects of anions follow the Hofmeister effects on PFOA degradation (i.e., Br(-)>none ⩾ Cl(-)>SO4(2)(-)). Br(-) could react with OH to yield radical anion Br2(-) that enhances the PFOA degradation. A reaction pathway was also proposed to describe the PI oxidation of PFOA under US irradiation.