ABSTRACT
Early steps taken by public accountants in the United States to achieve professional solidarity were faltering and, in some cases, doomed to failure. The general public had little conception of what public accounting implied, and refused to accord it recognition as a profession. The importance of this initial effort at professional organization accrues from the fact that the institute introduced fitness tests for those seeking membership, emphasized the role of the public accountant in business affairs, and worked to secure the enactment of state laws recognizing the accounting profession. Contrary to expectations, the new group did not enjoy activity on a national basis for a number of years. The state societies of accountants which were organized from time to time tended to concentrate their efforts upon securing state CPA legislation, rather than furthering a national society.
