Every learned profession possesses an historical background, a traditional heritage, upon which all contemporary practice is based. In accountancy, the summarization of this background is found in the lives of practitioners who have combated business secrecy and unethical procedures, and elevated the profession in the regard of the general public. Members of the profession of public accountancy owe a deep debt of gratitude to their predecessors who have not only sustained it in the regard of the layman but, in addition, advanced its principles and techniques.