I am reading “Tragedy of Fraud – Insider Trading Edition“, a book recently released by James Ulvog. This is the story of Scott London‘s journey from KPMG partner to prison inmate. James Ulvog covered this story in depth, from the moment it broke up to when Scott London went to prison. I would not be surprised if Jim picks up the story again when London is released from prison. In the book, Jim has spoken about the possible consequences of London’s crime and a lot of these stretch well into the future, potentially affecting him both professionally and personally. It is always a big disappointment when members of the CPA profession completely disregard the ethical and professional standards that have been set by the various governing boards. It is, therefore, important when people like Jim of Attestation Update and Francine McKenna of re: The Auditors
call out the CPAs who are setting a terrible tone at the top of their profession.
It is equally important, if not more so, to recognize those who have provided a positive contribution to the CPA profession. We are trusted professionals for a reason; it’s not just empty rhetoric. A little over a week ago, I had the indescribable privilege of meeting Bernadine Coles Gines, CPA. I am pretty sure this is not a name you have heard before, but she is a woman worth learning more about. I met her at a New York State Society of CPAs (NYSSCPA) ceremony honoring the 60th anniversary of Bernadine Coles Gines’ CPA license. This is a big deal because Gines was the first black woman to receive the CPA license in New York State. It becomes even more of a big deal when you learn more about the challenges she faced, both while working towards becoming a CPA and beyond.
Bernadine Coles Gines moved to New York City from Virginia, where she is originally from, to get her master’s degree at New York University. She moved because, at the time, Virginia’s segregation laws kept her out of graduate school in that state. Once Gines had graduated and passed her CPA exams, she looked for work. She found that she could not find work with a black CPA firm in New York City because they would not hire women. She also found that she could not find work with white CPA firms because they would not hire black people. While interviewing at a white firm, one partner told her that, even though he could not hire her, perhaps Gines could help his wife, who was looking for a maid. She was finally hired by a two-partner Jewish firm, but only after she had convinced them that she was not a communist. Of course, getting work was in no way the end of her challenges but at no time did Gines give up or compromise. She persevered and continued to work toward achieving her goals, despite (or perhaps more resolved, because of) the challenges in her way.
I read a little about Bernadine Coles Gines before I met her, but when I met her, I was even more impressed. She spoke of her principles and her determination and her story is living proof of both. To come to face to face with a person who epitomizes unwavering grit and the drive to stand by what she believes in is truly motivating. To learn about people like Bernadine Gines reminds us about the types of people who have made CPA the trusted professionals that they are and they also show why we harshly judge those who give us a bad name. They are a reminder to us and to those we serve of those of us who are professional, ethical and will stand strong, despite the pressures put upon us.
You should go out and learn more about Bernadine Gines and others like her. As though her achievements were not enough, she shared during her interview, that her sister, Ruth Coles Harris, was the first Black woman to be certified as a CPA in Virginia, in 1963. Ruth Coles Harris faced challenges of her own when she decided she wanted to be a CPA. I wonder what those family reunions are like – I would hate to be the black sheep in that family (if they even have one). I am truly fortunate that I had this incredible opportunity to meet Bernadine Coles Gines and that I was reminded how important it is to uphold ethics and principles and that I should not compromise, especially when things are very challenging.