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The sun. [volume] (New York [N.Y.]) 1833-1916, March 21, 1909, Sixth Section, Image 81

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SIXTH ShK H SECTION SBG 19M L r 0 0L 0NEW SIXTH SECTION I SECTIONNEW 3 try 3 3NEW
NEW YORK SUNDAY YlIARCH MARCH 21 1909 1909eam c oJJ ivr ± rr htr 1 loos < > btI AI 8ua ftw PriNno ifuinad an and lPubH PUJHMIW i o Ano Aaoctatfota tllYeo n
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Transformation of the Sky Line of New News NewsYork York Between Bet een 1880 and 1909 1909The 1
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In the sky skyline line of 1880 the most m st prominent object seen from the water was the steeple of Trinity Church 280 feet high It towered high above the tallest buildings in downtown NewYork N York was the structure that first firstincoming caught the eye eyeincoming of ofincoming
incoming passengers and was a notable landmark Nothing disputed its supremacy The steeple of St Pauls Chapel Chapelfurther further up Broadway Broadw y was also conspicuous against againstthe the sky skyThe skyThe t a aThe
The Sky Line of 1896 1896Sixteen 18fJ6Iii 1 1r
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tl zoaypttlj zoaypttljSixteen
Sixteen years yearsProduce later the building of the skyscrapers skys rapers was well under und r way The steeple of St Pauls it will be noted not d had nearly disappeared Tall buildings had hadProduce begun to climb up into the regions which Trinitysteeple alone had occupied occupiedtower 4 4Produce m
Produce Exchange tower had been added to tothe the landscape and the th Washington Building to the nQrth n > rth of Battery Park was a conspicuous structure from the theBay theBayI Bay BayThe BayThe
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Puzzle PuzzleFind Find Trinity steeple In the six yearsvjrom years from 1896 to 1902 the skyscrapers suddenly leaped up and hid it almost completely Frombeing the tallest and most most prominent object o ject in nthe the sky skyit it became surrounded by structures that thatactually th thatactually t tactually
actually looked down upon it In the picture it is is seen in in the space between two taller buildings St Pauls Chapel Ch pel steeple st eple is completely lost among such structures as the Park Row and the St St Paul Pa l buildings The once admired Produce ProduceExchange PrNExchange ProduceExchange
Exchange tower and the Washington n Building are dwarfed and overshadowed by the Bowling Green Building 19 stories sfr s and 272 feet high Between Betweenthe the Battery and St Pauls are toweriike structures and masses of steel and masonry fifteen stories storiesand storiesand a
1 and more in height The highest building is isthe the Park Row Building 382 feet high to the top of the twin towers towersThe i iI
1 I The Sky SkYhLine Line of 011909 011909I 1909 1909r
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This is s the era when the rivalry of the skyscraper builders has been spurred to the utmost The striking strikingfeature feature of o the sky line is of course the Singer Sin er Building Bu ing tower tow r 612 I feet high dwarfing dwa ng the City Investing Building alongside alo gside though thougbtlatter theJ theJlatter thi thilatter
latter would once have been accounted a wonder Trinity steeple is IS completely hidden from the river er save that at certain angles it may be seen in m the slit between two buildings The toweriike character of the sky line has disappeared largely largelybeing largelbeing ff ffing
being ing replaced by buildings in huge masses ywa t
=
THE ACCOUNTANTS BUSINESS BUSINESSAO
rlIltS S AO 4NDCUSTOMS CUSTOMS OF THE TUEtHOtESSlOX THEPIfWFESSON jHEIllOlESSIO
tHOtESSlOX tHOtESSlOXl IllOlESSIOlall5 PIfWFESSONtImasslnt
l lall5 tImasslnt n jjsins lnll for Work o k DUeouraged Dtleoured find the thelocation Uuoeatlon thevocation
location Is nailed Consistently conelatent 1 to tothe toIhe toIllc
the Urgrre of the Learned Iearned Prores Profeslnns ProreshmlI ProresInnsEstabllshed
lnns hmlI InnsEstabllshed Established Here 31 Yeaa el ears1p elrp
rp 1 p to twenty years ago what public publicAccounting publloaccounting publicIrcnunting
Accounting had been done in the theUnlted theUnltedHtatpR United Unitedhutfi Unitedstates
states had been largely in the hands of ofrelish ofJ ofEnglish
J relish En lish and Scottish chartered account accountants
wits imported i for the purpose e from Great GreatBrit GreatBritain GreatBritain
Brit Britain tin The profession wan definitely definitelyehtahlishfd aefinltelye aefinitelyestTltshed
ehtahlishfd e with an organization more morethan morethan morethan
than fifty years ellrs ago in 1858 in Scotland Scotlandand
and twentyseven years ago in 1882 in inlor InEn InEngland
En England EnglandFor Ind IndFor
For many years the British BriU h had been beentmiidmg ooenbUlidinp beenhuuding
tmiidmg up their profession in the British BritishI Briti Britiahlsles h hI
I lsles lfs lIy l > y holding qualifying examinations examinationsand
and by studying for the degree of char charITH cbartrd charI
I ITH rll accountant C A in Scotland Scotlandwl
wl A C A 4 pn in England The appren apprenticeahip apprenticeahlp apprenticeship
ticeahip 8 system stem has h s obtained for manytra many manyJlrj manyJplr3
Jlrj tra in Great Britain Young men of offamilies ofgeed
geed families and good education are arenrti areartwINI arenrtlr
nrti artwINI < led into well reputed firms of char charTf chartnrecl
t tnrecl Tf rNI < accountants a and spend a period of ofIIVM offivf oftits
tits Y Mars in studying tho business the theiivt thefjr the1lrt
iivt fjr t few years of their time being given givenl givenremuneration givenremuneration
l nit remunerationr remuneration
n r rtes > i portion of an articled clerk In Inf InFnland InEngand
Fnland f DR and m a privileged one au he is IlIltivn IlIltivnn given givenan
an n opportunity to learn everything that thatis thatlalaeetng
is I lalaeetng Dateujg IiI 8iDg and in J raved from the drudgery drudi drudiI
I
0 r rI
I
and heavy clerical work as the firm uses usesaudit usesaudit usesaudit
audit clerks for this latter purpose purposeThe purpoeoThe purposeThe
The well reputed firms are in the habit habitof habitof
of collecting a premium of el00 100 and often oftenmore oftenmore oftenmore
more upon taking into their office a ayoung ayoung ayoung
young man as an articled clerk clerkThis clerkThis clerkThie
This plan of apprenticeship has never neverbeen nevorbeen neverbeen
been well regarded In the United States Statesand Statesand Statesand
and takes no place placein in the profession of ofthe ofthe ofthe
the public accountant hero but young youngmen youngmen youngmen
men seeking a professional calling are arebeginning arebeginning arebeginning
beginning to find that the offices of certi certified certifled certified ¬
fied public accountants afford them an anopening anopening anopening
opening agreeable and advantageous advantageousFirm
Firm Established 1 ltabJh Here In IHOfl IHOflAs 110400As IINOOAs
As far back as 1806 a firm of public publicaccountants publicaccountants publicaccountants
accountants was established establl hed in New NewYork NewYork NewYork
York city and soon thereafter another anotherfirm anotherfirm anotherfirm
firm began to do business in Philadelphia Philadelphiabut
but it was not until 1887 that any steps stepswere stepswere stepswere
were taken toward securing recognition recognitionof
of accounting as a profession In Janu January January January ¬
ary of 1887 many of the accountants ccountantsprac accountantspraching ccountantspractislng prac practising ¬
tising in New York formed an association associationof a 80clationof
of individuals called the Ameriean Asso Association AS80elation Association ¬
ciation of Public Accountants Thoasso Thoassooiatlon Theassooiafion o oelation
elation although practically dead for forsome forsome forsome
some years yearscontinued continued as the only associ association allsoclation aasoctation ¬
ation of professional accountants until
1807 1807In 1897In 1807In
In IBM certain members of the Ameri American ¬
can association after a great deal of ofhard ofhard ofhard
hard work secured tho passage at Albany Albanyof
of a law establishing a professional desig designation dClIIgnation designation ¬
nation called certified public account accountant ¬
ant abbreviated to C P A which whichtitle whichtItle whichtitle
title was to be secured and has over since sincebeen fJlnceu sincebeen
been u secured by positing examination examinationM
M MQ t by the University of the State BIA of ofij ofr
r
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New ew York whose Regents have charge chargeof
of all educational matters in this State StateIn HIateIn
In quick succession Pennsylvania PennsylvaniaMaryland PennsylvaniaMarYland PennsylvaniaMaryland
Maryland California and Illinois began begantheir beganth begantheir
their th lr efforts to secure passage of like likelegislation Iicelegislaton likelegislation
legislation At < t present after a great greatdeal greatdeal greatdeal
deal of hard work the accountants in inseventeen Inseenteen inseventeen
seventeen States have secured the passage passageof pll age ageor
of laws establishing this same degreeOne degree degreeOne deRreeOne
One of the chief benefits to the profession professionof
of this extended State legislation is that thatthe thatthe thatthe
the laws have been framed along the theeamo theIame thesame
same lines and while they disagree in indetail indelall indetail
detail they all establish the same degree degreecertified degreecertlfied degreecertified
certified public accountant giving givingto
to a man properly qualified the right rightto
to sign himself John Jones C P A Aas Aas Aas
as a doctor au suffixes fixes the M D Ac Ac Accountants Accountanta Accountants ¬
countants in a dozen other States have haveessayed haveel haveessayed
essayed el < yod to pass the same law some of ofthem otthem ofthem
them repeatedly and though having thus thusfar thusfar thusfar
far failed the accountants promise to totry totry totry
try again and again until they succeed succeedThus succeedThull succeedThus
Thus it ia measurably within sight that thatin thatIn thatin
in all of the States where professional professionalaccountants professionalaccountants professionalaccountants
accountants are not recognized by statute statutethere slatutethere statutethere
there will be In the course of the next nexttwo nexttwo nexttwo
two or three years legislation secured securedto
to establish this same degree O P A AThe AThe AThe
The State Myttems MyttemsIn
In the States of Now York and Illinois Illinoistho ll11nolllthe Illinoisthe
the State universities hold the examina examinations examinations examinations ¬
tions for C P A Ar degree and Issue cer certificates certificates curtificates ¬
tificates In all other States boards of ex examiners exILmlners exnmincrs ¬
aminers appointed by the Governors Governorshold Goveraornhold
hold examinations and In most canes cu < es the thelovernor thelovernor theGovernor
lovernor of the State himself tignu the thecertificate thotfftlflcate thecertificate
certificate when secured by b the candi candidates can candidates l ldates ¬
dates datesItlt4itli
Itlt4itli a AtHty lidPHdM iMi a r
In every case among the statutory statutoryprovisions statutoryprovisions statutoryprovisions
provisions will be found age 21 and citi citizen citizen cltizenship ¬
zen zenship ship in tho United States In every everyState everyState everyState
State it is written in the law that a can candidate candidate candidate ¬
didate munt establish the fact that he Is Isof IIIof leof
of good moral character The subjects subjectsof
of the examinations to be beheld held are in meet mostcosed meetCl8ei1 meetcases
cases named In the laws lawlInamoly namely audit auditing audltIng auditIng ¬
ing theory of accounts practical accountIng account accounting ¬
ing and commercial law Every law pro provides provides provides ¬
vides for tho forfeiture of the th C P Pcertiflcato A Acertificate Acertificate
certificate where cause cause for forgo so doing may maybe maybe maybe
be shown It has not yefentered yet entered into the thehistory thehistory thehistory
history of the profession that any anycer anycertlficate cer certificate certificale ¬
tificate has been forfeited forfeitedA
A All above stated Now York city was wasthe wasthe wasthe
the first to secure this law Other laws lawssoon lawssoon lawssoon
soon followed in this State and in many manyother manyother manyother
other States laws will come before the theLegislatures theLegllliature theLegislatures
Legislatures in the early future futurei
i Examinations forthe C P A degree degreehave degreehave degreehave
have been going on n in New York city for forten forten forten
ten years and in mother other cities for a shorter shorterporfSa sho shorterperil tor torperma
peril In mall all lees than a thousand thou nnd cer certificates certificates certificates ¬
tificates have been Issued a large majorIty major majority maJorIty
ity of ofth these se going to practising public publicaccountants pUblioaccountants publicaccountants
accountants who themselves thom olvM had h ad not nottaken nottaken nottaken
taken the technical examination but butreceived butreceived butreceived
received their certificates in recognition recognitionof
of many years y rs practice prior p ior to the pas passage possl1keotthe passage ¬
sage sl1keotthe sage of the lawFrom law lawFrom lawrom
From rom tho small number of certificates certificatesactually certiftcatesactually certificatesactually
actually issued it will be seen that the theprofession theprofe38lon theprofession
profession in the th United States la In its itsInfancy ItaInfancy itsInfancy
Infancy It must be borne In mind mindhow mindhowever howevol how however ¬
ever that all certified public account accountants accountants accountants ¬
ants In good practice have office omcel1Mlst omcel1Mlstanttl sestetante assist assistant ¬
ant ante a and other accountants in their cm cmploy IJIIpl ems emsploy
ploy pl 7 and that many ottlso of tho lar large flrma rma have bavuP
w wI
P I 41 J >
1
I I 1 fP 4 + h N t to toW
W k1 0 JI
organized staffs of asaistants 84Sstant numbering numberingfrom
from ten to to1llty fifty men menNational menNtlona men1lstlonal
National Body Bod Orcanlzed OrgsnlzedInOotober1002 OrcanlzedIn O1ranlzedInOoteber
InOotober1002 In October 1902 at the invitation of the theIllinois theII1inoillA88ociation theIliinoisAseociationof
Illinois II1inoillA88ociation Association of Public Pub 110 Accountants Accountantsthe AcCountantsthe
the then existing societies of public accountants ac accountants accountants ¬
countants In the United States about aboutseven aboutseven aboutseven
seven or eight in number gathered In InWashington InWashington inWashington
Washington to organize a national body bodywhose bodywhose bodywhose
whose duty it should be to secure recog recognition recognition recognition ¬
nition of the profession profe slon from the Federal FederalGovernment FederalGovernment FederalGovernment
Government At that time wan formed formedThe fonnedThe formedThe
The Federation of Societies of Public PublicAccountants PublloAccountanbl PublicAccountants
Accountants in the United States of ofAmerica ofmorlcaThlsfederatlon ofAmodca
America morlcaThlsfederatlon This federation grew stronger strongereach strongereach strongereach
each year and constituted ooo tituted a rival body to tothe tothe tothe
the American Association A of Public Ac Accountants Aocountants Accountants ¬
countants which had been organized organizedthough organizedthough organizedthough
though dormant for some years yearsUnder yearsUnder yearsUnder
Under the auspices of the federation federationthe
the first congress con t B8 of accountants was held heldat
at St Louis on on September 28 27 28 1004 1004during 1004during 1001during
during the worlds fair when there were wereassembled wereaaaombled wereassembled
assembled together delegates from all allthese allthe allthese
these the e societies and representative ac accountants accountants accountants ¬
countants from every section of the thocountry thecountry thecountry
country together with official representa representatives ¬
tives from the Institute of Chartered CharteredAccountants CharteredAccountants CharteredAccountants
Accountants In England and Wales and andthe andthe andthe
the Incorporated Society of Accountant Accountantand
and Auditors At this congress 8 the theaccountants theaocountants theaccountants
accountants were strongly urged by the thovisitors thevlsitofllirom thevieito
visitors vlsitofllirom s from abroad to get together and andamnlgarmito andamalgamate andamalganmto
amalgamate their Interests l This was wasdone wasdone wasdone
done one year later when the federation federationand
and all its constituent societies decided decidedupon decidedup decidedupon
upon up p amalgamation with the American AmericanAssociation AmericanAlIOClation AmericanAssociation
Association of Public Accountants under undertho underLho underthe
the name of the latter Since that time
1 f
I
there has been but the one national nationalassociation nationalassoolatlon nationalassociation
association although this baa been a acomposite acomposite acomposite
composite body made up of the several severalState severalState severalState
State societies and az d at attho the same time the theold theold theold
old original membership of individuals individualsMajority IndlviduaJlnaJorlty individualsMajority
Majority Celebrated CelebratedThe
The accountants accountantahave have just celebrated celebratedthe
the twentyfirst anniversary of the estab establishment e8tabIIshment establishment ¬
lishment of the profession profe slon in tho United UnitedStates 1JnltedStates unitedStates
States At the MarlboroughBlenheim MarlboroughBlenheimHotel Marlborough Blenhetm BlenhetmHotel
Hotel in Atlantic City in October last lastyear lutykr lastyear
year the twentyfirst annual annu 1 mooting of ofthe ofthe ofthe
the American association was held At Atthat Atthat Atthat
that time tho profession profe sion was honored by bythe bythe bythe
the attendance of official representatives representativesfrom repr ntatlve ntatlvelrom
from the Institute of Chartered Account Accountants Accountanta Accountante ¬
ants In England and Wales the Society Societyof
of Incorporated Accountants England EnglandScotland EnglandScotland EnglandScotland
Scotland and Ireland tho Society of ofAccountants ofAcoountant ofAccountants
Accountants in Edinburgh Institute of ofAccountants otAccountants ofAccountants
Accountants and Actuaries in Glasgow Glasgowtho Gla gow gowtho
tho Society of Accountants in Aber Aberdeen Abeldeen Aberdeen ¬
deen and the Bristol Society of Chartered CharteredAccountants CharteredAccountants CharteredAccountants
Accountants In all twenty visitors visitorscame vlsltol1lcamo visitorscame
came from Great Britain including includingladies Includingladles includingladies
ladies In like manner all the Canadian Canadianassociations Canadianassoolatlons Canadianassociations
associations of accountants sent delegated delegatedto
to attend the meeting making up another anothercore anotherscore anotherscore
score including some ladles from across acrossthe acro acrossthe s sthe
the border borderThe borderThe borderThe
The annual meetings of the American Americanassociation Am4lricanBlociation Am rlcan rlcanassociation
association are held in a different and andprincipal andprincipal andprincipal
principal city of tho United States each eachyear eachyear eachyear
year In tho past they have been held heldIn heldIn heldin
In Now York city 1005 in Columbus ColumbusOhio ColumbusOhio ColumbusOhio
Ohio 1906 1906j In St Paut Minn 1007 and andthe andthe andthe
the loot tho twentyfirst anniversary anniversarymeeting anniversarymooting anniversarymeeting
meeting In Atlantic City N Nr J 1908 1908The 11108Tho 1009The
The nest annual meeting Is scheduled to toi
i i i L
I
be held in October 1900 In the dty i 1 of ofDenver 1 1meeting
Denver DenverAt T TAt
At the meeting last l t October io i AtlantloV AtlantloVCity Atlal1 AtiantlCity lJ11 lJ11City
City the first 1lr t conference of G CP P A ex examiners ex examiners ¬ 1I
aminers was 88 held Representative nepr ijei1ttId from k kseveral
1 c
several aeverallocaliy locally organizedStates were wereant pressi pressientand pree 1T 1Tent
entand ant and formed the National Association Associationof UoriW JtiW r rof
of C P A Examiners Stops were take takelooking takwtlooking m
looking to uniformity of method by byvarious th thvarious tbeR tbeRvHoue
various examining boards in hoJdInc1 hold holdC W Y YC
C P A examinations that is seeking to aaestablish toestablish j
establish standard examinations ezaminatlonaanhe and andtlie andtlieupholding tha thaupholding iI iIupholding
upholding of a general high mora moraJQ qua quaflcatlon Quali Qualification ua Jl
flcatlon Through this means many manyof ma maof manyof
of the beat practitioners are devoting devotingtheir devotingtheir f
their time and energy to the upbuiJiUtt upbuiJiUttof UPbl1i dtac I Iot oR oRof
of the profession in the United State StateAmerica StatN1 StatesAmerica
America ty tyNo I INo
AmericaNo No Rustling nof Ulng for Dullness nosinessThe v vThe t4
The business s of the certified cert1f1edpub pub pubUo pubUoaccountant iiJ iiJThe t taccountant
accountant comes to him in much tfc tfcsamo tJsamo t tsame I rn <
samo way that the professional profEl68lonalworicrk worte worteof NE NEof t ir irof
of doctors and lawyers comes that to towork kit Jf t tit titwork
work seeks eekaitho the man and uncsrthese uncsrthesecircumstances under unaer these thesecircumstances theseclrcum I
circumstances clrcum tancC18 the accountants remu remuneration rernui rernuir cemuaeration ¬ r
aeration is well worth while whileSome i iSome I
Some of the large firms have of recent recentyeara re recensLAr recensLArseveral ent entyears > m
years established branch cities office omCOllln in the theseveral M t
severalesprincpal esprincpal dcipithebi dcipithebicases
several
principal cities and in thoaw thoawcases i iC1U18S
cases have pursued an active and ug uggreaslve agIA agIAgreeslve agaF1greseive
greaslve policy in catering for businessand business businessand bualnessand
and In a few instances canvassing for forbusineos fora J f r
business 8 But this latter course frowned Is frownedupon t tuporv
upon by tho profession at large and In f f
Itself in never of any advantage In I n 1 r
brief it does not pity I > ILY I IThe
The accountants friends and andlHI ac acqualntancea acquaintancee q qualntanOOS
qualntancea form a valuable field for i Ui
his business progress as In other pro professions profesalons ¬ 11
fessions but tho one thing more mo thananything than fhllnanything thananything
anything else el e that brings business to the thecertified thecertified I
certified public accountant is work well welldone w ll fj
done as In almost every other otberbuaLoI otberbuaLoII business
0 0y
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y
i Ot Ii > 4

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