During the mid-1970s, associations of CPA firms began to flourish across the country.
Some firms found themselves excluded because of membership limitations set by associations
on size, number and location of firms. In Greeley, Colo., the firm of Anderson &
Whitney placed an ad in the Journal of Accountancy in July 1977 that read:
“Interested in forming an association of CPA firms? We wish to establish
or join an association of firms with a $200,000 to $700,000 billing range for exchange
of information, practice development manuals, quality control programs, etc.”
The replies were quick and numerous. They came from New Jersey to Georgia to Illinois
– about 35 replies in all. The seeds were planted for a new association.