ABSTRACT

The history of the movement to secure State legislation establishing the degree of Certified Public Accountant, up to and including the year 1903, has been published in pamphlet form and, on the maxim of “silence gives consent,” has been accepted by the profession in general, and by all those whose names are therein mentioned in particular, as a fair statement of the facts. In pursuance of the policy of organization, avowed in the Constitution of the Federation, the Public Accountants have been called together in several States. The most valuable service that the Accountant can render to the client lies along the lines of giving sound business advice. The accountant who is a good man of business acquires at every step of his career experience and business acumen that the accountant can turn to the best account in serving the clients.