C.P.A.

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OREDITS FOLIO ITEMS ITEMS FOLIO CREDITS CPA YORK SEP FEDERALRESERVEN 21 TIE UNITEDSTATES OF wis wate CAL TERCR ALL DETS P EA 1987 22 10001 5603804 F 614 ONE DOI Lycden Certified Public Accountants NY

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C.P.A. First Day of Issue: September 21, 1987 First Issue Location: New York, New York The practice of keeping accounts of one's financial deal- ings dates back at least 5,000 years. The discovery of paper and pen offered convenience to the profession. By the 15th century, cash books, stock books, wages books and income and outgo had been added to the list of new ideas. But a century later, accounting became a fully recognized profession. The Industrial Revolution brought new meaning to accounting procedures, and, in the United States, in 1887, the American Association of Public Accountants formed. It evolved into the Ameri- can Institute of Certified Public Accountants, serving the needs of 248,000 C.P.A.'s in government, industry, education and private practice. The Institute takes re- sponsibility for the Uniform CPA Exam, develops stan- dards, and regulates the professionalism of CPA's throughout the country. Today, AICPA members manage some of the most sophisticated financial systems in the world. Their efforts have helped America keep pace with an ever-changing world. No. 87-90 ©1987 The Maximum Card Collection A Division of Unicover Corporation . Cheyenne, WY 82008-0007 Original painting by Tom Lydon.