ABSTRACT
Members of the profession of public accountancy owe a deep debt of gratitude to their predecessors who have not only sustained it in the regard of the layman but, in addition, advanced its principles and techniques. To one of these early accountants, Arthur Lowes Dickinson, an acknowledgment of the debt owed by the English as well as the American branch of public accountancy. Dickinson’s career as a Chartered Accountant in Great Britain, and later as a Certified Public Accountant in the United States, matches important developments of practice in both countries. Dickinson also outlined the duties of the public accountant; this compilation serves as a basis for comparison of professional developments in the intervening period. In 1903 Dickinson served as President of the Federation of Societies of Public Accountants in the United States of America. On March 8, 1905, Dickinson spoke at the School of Commerce, Accounts and Finance of New York University on “Some Special Points in Accountancy Practice".
