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[Editor's note:This is the sixth article in a series commemorating the 100th anniversary of the first CPA licensing law, the issuance of the first CPA certifies and the first CPA exam. The arlides were solicited and compiled by the AICPA in recognition of the these important historical events.]
The 1896 CPA law provided for a "grandfathering" provision which gave experienced practitioners one year to become CPAs without taking an examination. To qualify, a practitioner must be able to prove that he had been in reputable practice as a public accountant since January 1, 1890. During 1896 and 1897, a total of 108 certificates were granted under the grandfathering clause. In addition, three people passed the first examination. That first CPA examination was administered in December 1896. The three who passed that first exam are known; they were Joseph Hardcastle (Certificate No. 104), William H. Jasper (Certificate No. 105), and Edward C. Charles (Cerfificate No. 119). Hardcastle was given the lowest numbered certificate of...