ABSTRACT
In the ten years from 1896 to 1905, seven of the first nine states had issued 644 certificates, largely, of course—and properly, in the author opinion—upon waiver of examination. In that period the examiners in those states had decided upon the subjects and scope of their examinations, and in each state they had prepared, given, and rated from one to twenty examinations. Old records indicate that a few of the forty-six men who served as examiners in the period 1896 to 1905 gave much or all of their time to activities other than public practice. The nine New York examiners so far mentioned include all except the first three appointees who made up the first certified public accountant examiners anywhere. From that intimacy Mr. Sells came to know his associate so well that, as is told in thermography, he later urged and had others urge his selection as an examiner, in which capacity he served from 1896 to 1901.
