Notes on History of the Wyoming Society of CPAs

We found an old article regarding the history of the Society.  Hopefully you will find the article as interesting as we did…

Our Society President, Clyde W Gaymon, requests that I reminisce a bit about early Society days.

The Wyoming Accountancy Law was sponsored by Leslie A Miller in the Wyoming Legislature of 1911.  Senator Miller has indicated continued interest in sound accountancy laws and in our profession on a number of occasions.  He was ably assisted by several other members of the 1911 Legislature.  We and the general public owe them much for a law which has remained unchanged for so many years.  We owe an equally great debt to Colonel C. H. Reimerth, Mr. Alex MacDougall, and the other Wyoming pioneer members of our profession who in 1921 organized the first group known as the Wyoming Society of Certified Public Accountants.  Both Mr. Reimerth and Mr. MacDougall served as President of the Society in its earlier years.  The minutes for this period will show that these early-day leaders of the profession in Wyoming contributed considerable time and money in furtherance of the education and public relations so essential to a young and growing profession.

In 1927 the writer was made chairman of a committee to draft the constitution, by-laws, certificate and seal of the Wyoming Society of Certified Public Accountants.  Mr. Reimerth had a rough draft of an oblong seal, which was presented, and with slight modifications, adopted.  The seal as adopted is circular in form and appears on all certificates issued by the Society.  It is composed of an open book (ledger), seal, scroll, ink and quill, with the words centered on the scroll “Organized 1921,” all balanced with the scales (of weight and justice) and enlightened by a rising sun (truth) as a background.  The seal is encircled with the words “The Wyoming Society of Certified Public Accountants.”

The constitution, by-laws and code of ethics have only recently been amended.  The certificate follows the usual form except for the seal and for the symbol, a light imprint of a bison between the words “State of” and “Wyoming” near the top center.  This same symbol is used in the Great Seal of the State of Wyoming.  This bison in the Great Seal, as well as the one used on the certificate, is obviously masculine and the first two or three trial imprints were too dark.  I recall that one committee member remarked a bit facetiously concerning the first heavy imprint that we “must not get too much bull” on a document so important.  His comment resulted in the final adoption of an imprint of a bison somewhat less prominent in gender and color.

Your historian for the moment, received and holds Wyoming Certificate No. 1 for his efforts which, I am afraid were more verbal than laborious.  The hard work and deep thinking was done mostly by the committee members, Colonel Reimerth, Mr. H. M. Hantz, and our good president at the time, T. C. Spears (May the Good Lord rest his gentlemanly soul!).  Colonel Spears, a Kentucky Colonel of the “old school,” probably holds the honor of having practiced public accounting in the State of Wyoming longer than any other Certified Public Accountant.  We miss him as a friend and fellow practitioner.  His congeniality and humor still seems present at our meetings.

The Wyoming Society of Certified Public Accountants has been affiliated with the American Institute of Accountants almost since its inception.  There was a short period of a few years in the early ‘30’s when it was affiliated with the American Society of Certified Public Accountants, in which the organization was merged with the American Institute of Accountants in the middle ‘30’s.

The standards of examination, admission and practice in Wyoming have been so improved over the years that one who obtains a Wyoming certificate has no difficulty in obtaining a certificate and the right to practice in any state in the union.  This has been true for many years and was brought about and maintained by the continued efforts of officers, directors, and leaders of the profession in the state, including, among others, some of the comparatively younger members:  Kenneth Cox, Gordon J Raab, Charles Tangney, Manis G Roush, C.W. Gaymon, and others whose names would be mentioned if space permitted.  These individuals have at one time or another held all the responsible offices of the Society and contributed freely of time and money in matters of public and professional interest.  These standards have not only been maintained, but improved as well.  Considerable research is still being carried on.  Public relations and public interest are foremost among the projects receiving current consideration.  The Society, through its officers and members, continues to collaborate with other organizations at both the state and national level.

We, the older members of the Wyoming Society of Certified Public Accountants, are happy to leave the future of the profession in the hands of a younger and more competent generation!  Memoria in aeterna!  Vive valeque!  Voila tout!

                                                -  -  - Ossie M Cordle