years, we continued to work hard and methodically to improve the Indiana Society of Public Accountants both in number and in quality, to prove our professional status as the professional accountants we alleged ourselves to be. Our state society was united behind these efforts, without any direct opposition to our legislative program. Unless you have complete cooperation within your state society and no open opposition to a legislative program and effort, in my opinion you cannot succeed. If your state society is not united, you must first settle your state family differences before you can success fully pursue a legislative effort. CPA cooperation obtained After our experience with the Indiana Legislature in 1967, through the personal contacts of our Legislative Committee members and other key persons we were able to meet jointly with representatives of the Indiana Association of Certified Public Accountants. During our Annual Tax and Management Seminar in November of 1967, as President of the Indiana Society of Public Accountants, and the president of the Indiana Association of Certified Public Accountants, met after some joint meetings of the officers and Legislative Committee members from both organizations and signed a written paper of intention to work together on a joint legislative effort. This was not a formal agreement, but only a written expression of intention signed by the Presidents of both organizations. During the following two years, the Legislative Committees of both organizations met monthly in joint session and began the cooperative effort which ended in successful legislation passed by the 1969 Indiana Legislature. Meeting with Legislators During the two years succeeding the culmination of the written intention to work together signed by the Presidents of both societies, our steps were retraced with area meetings in every chapter with the members of both state societies and members of the State Legislature and candidates as our guests. From our experience, these meetings with members of the Legislature in their own territory, on a person-to-person basis, explaining thoroughly the background and purpose of the proposed legislation, was so valuable that you cannot afford to overlook it. It is expensive, but I believe that you cannot get more for your money in any other way. These expenses were shared equally by the two state societies. The jointly sponsored bill introduced in the 1969 Indiana Legislature was passed by both Houses with only minor changes. Over the years we worked on proposed legislation for Public Accountants, we found that the existing law pertaining to Certified Public Accountants only had become very much outdated, and the Indiana Association of Certified Public Accountants were very desirous of updating their own statute. It was impossible for them to obtain successful legislation so long as our organization opposed it. Likewise, we would not be able to obtain the legislation in the form we desired so long as we were opposed by the Indiana Association of Certified Public Accountants. These existing conditions on both sides were instrumental in bringing about the cooperative joint effort by both societies. The jointly sponsored bill passed by the legislature was an amendment to the exisiting statute pertaining only to Certified Public Accountants. An amendment to an existing statute appeared to be more favorable to the Legislature than a completely new regulatory bill. Regulatory bills in general appear to be unfavorable to legislators by their very nature. Elements of a successful program From our experience with successful legislation in the state of Indiana, I believe that a successful legislative program includes: Prior to 1969, Indiana was a permissive state and had no statute regulating Public Accountants. The existing statute regulated only Certified Public Accountants. We were determined to pervent all legislation regulating Public Accountants until we could obtain good legislation. This takes much time and patience, but is the best winner at the end. Chapter 4: A Brief History of Public Accountancy Acts The first accountancy legislation in the United States was enacted on April 17, 1896, in the State of New York. Since that time, and at a pace accelerated after 1900, accountancy laws have been enacted in all of the states. These early laws, some of which are still on the books in 7 states and the District of Columbia, are referred to as the "permissive" type. They make no attempt to confine the practice of accountancy to certified public accountants nor do they regulate the practice of accountancy or bring all accounting practitioners under rules of professional conduct. Their only purpose is the creation of the title "Certified Public Accountant" and the establishment of rules and standards for conferring that title. Non-certified practitioners in permissive states, therefore, have the right to call themselves "Public Accountants" and to render any and all services which a CPA can perform. The only restriction applicable is that they cannot in any way indicate they are "certified". After the enactment of the permissive laws, a number of states changed their existing statutes and enacted laws to restrict the practice of accountancy to persons licensed thereunder either as CPAs or as Public Accountants. These regulatory laws can be characterized basically as "dying-class" or "closed-door" laws, in that only those persons in practice |