It was my privilege in August of this year to attend the National Society of Accountants Annual Meeting in Maui, HI. It was my 35th convention since I joined NSA in 1963. I was given time to address the delegates and I wanted to express my gratitude to not only the delegates but the officers, governors, and state directors for their dedication to keeping our profession on the cutting edge. However, I most wanted to thank them and all concerned for protecting our right to practice.
Why is this important to me? This is "my story." In 1961, I started my practice in the basement of my home on half of a ping pong table, a vintage adding machine, a Manuel Underwood typewriter, and a Marchant calculator. I was practicing with a college education, 15 years of experience and a part time tax practice since 1955; I felt I was prepared to go into private practice. In the latter part of 1962, I received a letter from the State of Illinois CPA Society saying that I must stop practicing accounting because I was in violation of Illinois State Statues concerning my accounting practice. In my investigation and consultation with my lawyer and other accountants (non CPAs and CPAs) in the area, I determined that I had the right to practice. My only restriction was that I could not hold market myself as a Public Accountant and I would not render an opinion to a third party for my clients. I was invited to speak at the Independent Accountant’s Association of Illinois and tell my story. I would be remiss if I didn’t mention that in the 60s, 70s, and 80s; it was a battle ground.
I got involved with IAAI first, then NSA as a Committee Chairman, State Director, Governor, Second and First Vice President, and President in 1975-1976. Since becoming active in NSA, I can’t remember a year going by without legislation on that table that affected accounting practitioners. It’s important for all of us to mindful of regulations to practice and abide by the rules. If those rules need to change, I recommend you take appropriate steps as required by your state, come to some agreement between the involved parties, and present a unified approach.
NSA’s first President, Barnaby Hill (1945-47) came to me in 1975 and asked me to request the NSA Board of Governors to proceed with a Federal law suit against AICPA for the restraint of trade. There was considerable debate by the Board, with lots of support, but the decision was made not to proceed due to the overwhelming cost of a Federal law suit.
Let’s not forget that the foundation of our practices is found in our knowledge, maintaining professionalism, and most of all, keeping your CPE requirements current. In the 1970s, NSA established the Accreditation Council for Accountancy and Taxation. I’m very proud that I had the opportunity to present the motion to establish ACAT. ACAT was Past President Chester Borelli’s (1970-71) idea and passion and has grown beyond Chester’s biggest hope and I believe it serves a cornerstone for NSA now and in the future.
NSA has been a major part of my professional career. As NSA members, we must continue to grow our membership, emphasize the importance of continuing professional education, be active in our respective communities, and above all, maintain professionalism. In closing, it has been a pleasure to share "my story." I’m sure many of you can identify with feeling the threat of legislation on your practice as well.
Albert R. Van Tieghem, Sr.
NSA President 1975-1976