ABSTRACT
Robert Heister Montgomery, accountant, lawyer, author, teacher, bibliophile, horticulturist and leader of the accounting profession from the twentieth century, exemplified the courage, vision and intellectual honesty found in those stalwarts who have carried the profession to the position of eminence and respect. On February 4, 1889, after serving a year in several jobs, he became an office boy for John Heins, who at that time was President of the American Association of Public Accountants. In the years 1907 to 1911, Robert Montgomery was especially active at the annual meetings of the American Association of Public Accountants, acting as toastmaster, working on by-laws, rules of professional ethics and the like. In 1917, as Chairman of the Committee on Federal Legislation of the American Institute of Accountants, Montgomery, together with George O. May and Harvey S. Chase, at the request of the Federal Trade Commission, prepared a program for audit procedure.
