ABSTRACT
“Arts and Sciences are not cast in one mould, but are found and perfected by degrees, by often handling and polishing.” After the passage of the Illinois C.P.A. law, as will be easily understood, certain cases arose when public accountants, not certified, nevertheless advertised themselves as such. In such cases the Illinois Society took prompt action to stop this illegal use of the C.P.A. degree. With one exception the offenders voluntarily corrected their previous malpractices. The American Association of Public Accountants had always numbered among its members, after the passage of the New York State C.P.A. law in 1896, certain men who were not Certified Public Accountants in any state. In the early years of our profession from 1891 onwards it was an almost universal custom for practicing accountants to advertise in the classified city directory.
