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MACPA at 110 – A Strong
Tradition and
Lasting Legacy
To commemorate the MACPA’s 110th Anniversary, we took a look back
into what life was like in the 1900s, and compiled some interesting facts
about the early days of the Association.
One hundred ten years ago – in 1901 – Teddy Roosevelt became President after
William McKinley’s assassination; Queen Victoria died; and the Cadillac
Motor Company was established. Many people were employed as blacksmiths; and
skilled labor and farming were a way of life.
Only 14 percent of American homes had bathtubs; eight percent had
telephones. The average U.S. worker made between $200 and $400 per year,
while a competent accountant could expect to earn $2000 per year and a
veterinarian could earn up to $4,000 per year.
Men’s suits were advertised for $9.85, and Spalding golf balls were $3 per
dozen. There were also advertisements for whiskey and muslin underwear
(thank goodness some things change!).
MACPA - A List of Firsts
- Founding fathers of the MACPA – John H. Clegg, William
W.Thorne, Charles F. Zielke and E.H. Beach.
- First Official “CPAs” in Michigan in 1906 – John H. Clegg of
Detroit and George A. Horner of Grand Rapids (after the 1904 CPA
bill passed, legally recognizing the profession of public
accounting).
- Rules of Professional Conduct issued by the MACPA in 1920.
- Rules of Professional Conduct issued by the Board of
Accountancy in 1927.
- First female admitted into the Association was Grace A. Dimmer
in 1932. She was a graduate of Walsh Institute of Accountancy.
She later went on to serve on the MACPA board and as treasurer
and auditor.
- First African American CPA in Michigan was Richard Austin in
1942. He later became Michigan Secretary of State.
- Up until 1950, there were only nine women certified in
Michigan. The MACPA’s first woman president, Phyllis Peters, is
the 20th woman certified in the state. Phyllis is a past
president of MACPA and is still very involved in our Michigan
Accountancy Foundation.
- Group insurance coverage for MACPA members (accident and
health) was first offered in 1946.
- Marking its 50th anniversary in 1951, the Association passed
the 1,000-member mark. (MACPA now has nearly 18,000 members.)
- The first William Paton Award presented in 1961 to the
candidate with the highest score on the CPA Exam, went to Mary
Mead.
- The Michigan Accountancy Foundations was also established in
1961.
- The Michigan Accountancy Foundation launched a new scholarship
program in 2003 to help students with funds to complete their
fifth year of schooling (to meet the state’s new 150-hour
requirement). Thirteen students received scholarships.
- In 2004, the MACPA began publishing Leaders’ Edge
electronically.
- In 2011, Rick Snyder is the first CPA to become Michigan
Governor (and only the third in the nation to hold that
position!).
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In May 1901, the Detroit Tigers were in second place behind Chicago in
the newly launched American League.
Also in May 1901, four accountants – John Clegg, William Thorne, Charles
Zielke and E.H. Beach – formed the Incorporated Michigan Association of
Accountants. The new association’s main objective was to unite the public
accountants of Michigan to secure a certified public accountant law.
The Beginning of Accounting in Michigan
Michigan was the eighth state to legally recognize the profession of public
accounting. The CPA bill passed in 1905 required the state board of
accountancy to administer examinations twice a year that would cover theory
of accounting, practical accounting, auditing and commercial law.
The first CPA exam in Detroit was held July 27-28, 1906. That year, a total
of 23 candidates took the CPA exam, and 18 were granted certificates from
the governor. It wasn’t until 1925 that experience and education
requirements were mandatory for certification in Michigan.
The 1905 bill also included a provision that every person granted a
certificate must provide a $5,000 bond to the Secretary of State to ensure
the faithful performance of his duties. In addition, the governor was given
the power to revoke any certificate for sufficient cause after a hearing;
and unauthorized practice was punishable by a fine from $100 to $5,000, or
imprisonment in jail up to six months.
MACPA Membership
At the second meeting of the Incorporated Michigan Association of
Accountants, the bylaws were adopted and officers were elected. By the fifth
meeting on August 20, 1901, the organization was receiving and approving
applications for membership.
In 1905, after the passage of the Michigan CPA Law, the organization
officially changed its name to the Michigan Association of Certified Public
Accountants.
From the beginning, applicants were required to have two fellow members of
the Association endorse their application, and in 1902 applicants were
required to advance $5 for dues. A few years later, a $10 application fee
was also imposed.
Membership rolls reached the 1,000-mark in 1951, the MACPA’s 50th
Anniversary; and, at the 75th Anniversary in 1976, the membership had grown
to 5,000. At 100 years old in 2001, the MACPA was 15,000-members strong.
Today, the Association serves nearly 18,000 members.
| Year |
Membership |
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| 1901 |
4 |
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| 1910 |
22 |
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| 1920 |
47 |
|
| 1930 |
163 |
|
| 1940 |
309 |
|
| 1950 |
908 |
|
| 1951 |
1,017 |
50th Anniversary |
| 1960 |
1,988 |
|
| 1970 |
3,201 |
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| 1976 |
5,000 |
75th Anniversary |
| 1980 |
6,666 |
|
| 1990 |
11,500 |
|
| 1991 |
12,000 |
90th Anniversary |
| 2001 |
15,260 |
100th Anniversary |
| 2011 |
17,710 |
110th Anniversary |
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May/June 2011
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