Magazine article The CPA Journal

Millennium Series

Magazine article The CPA Journal

Millennium Series

Article excerpt

MILLENNIUM SERES BEGINS THIS MONTH

Accounting can surely be traced back to entries on cave walls-the number of animals tracked on a given day or the number of buffalo hides needed for winter. Tax preparers must have practiced during the Roman Empire and no doubt were present when citizens were ordered to return to their birthplaces for taxation purposes.

Accounting and taxation must have played an important role throughout the present millennium. Conquests, invasions, and explorations require money and accountability. The growth of accounting over the past 1,000 years would not have been possible had the profession not learned from its mistakes. As we look forward to the year 2000, we cannot forget the lessons of the past. However, the past encompasses just the last 100 years for the CPA profession in this country. The first CPA certificate was issued in the United States in 1897.

The CPA Journal Millennium Series, which begins this month, reflects upon the past century of accounting and especially the dramatic changes practitioners have witnessed in their own lifetimes. The series will do this in a variety of ways, through conversations, writings, and commentary of individuals that have played major roles in making the profession what it is today. …

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