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AICPA Diversity, Equity, and Inclusion Inclusion Matters Inspiration NYSSCPA PSA Where We Are

Building Generations

Photo by Jeppe Hove Jensen on Unsplash

When Bernadine Coles Gines, the first Black woman to receive a CPA license in New York, was a kid, she and her little sister, Dr. Ruth Coles Harris, were so into playing office that Bernadine once asked Santa to bring her paper clips for Christmas. So it really is no surprise that Dr. Coles Harris and Ms. Coles Gines, were both valedictorians of their class in elementary school, high school, and college. Following in Bernadine’s steps, Ruth attended Virginia State College, and majored in Business Administration at the undergraduate level. One of the required classes was accounting and it turned out to be her favorite. “I could just stay up all night working.” But it was 1948 and, because there were practically no opportunities for CPAs in the United States at that time, none of the historically black colleges and universities (HBCUs) offered accounting as a major. As I have mentioned, the two year work experience requirement meant most Black people were excluded from the CPA profession.

The head of the business administration department at Virginia State College at the time, Dr. George Singleton, was the fifth Black graduate of New York University’s (NYU) school of business administration. He encouraged both sisters to follow their dreams and work towards becoming CPAs, as impossible as that path appeared at that time. The sisters both moved to New York and attended graduate school at NYU, both majoring in accounting. After graduation, the homesick Ruth moved back to Virginia, to be a professor at Virginia Union, while Bernadine went on to make her historical mark on the New York CPA profession.

Back in Virginia, there were no opportunities for Dr. Coles Harris to become a CPA – accounting firms would not hire her to fulfill the experience requirement, but she did not give up hope. When Ms Coles Gines became a CPA, Dr. Coles Harris was even more motivated – if Bernadine could do it, so could she. In 1962, Dr. Coles Harris decided to take the CPA exam. As a professor she felt that she could not encourage her students to take an exam, one that had low pass rates, that she was unwilling to take herself. On her first try, she passed all but one part of the exam. Five months later, the opportunity to take the outstanding part in Virginia Beach but, because of segregation, there were no hotels in Virginia Beach where she could stay. The thought crossed Dr. Coles Harris’s mind of making a civil rights stance, but she decided to defer that moment and, instead, focus on getting the exam done (you have to pick your battles). She found a hotel in the nearby town of Norfolk. Dr. Ruth Coles Harris passed that exam and, in 1963 became the first Black Woman to receive a CPA license in the State of Virginia, making her own history nine years after her sister.

100 years after the first Black person received his CPA license, there are still very few Black CPAs. Per the AICPA, in 2018, only 2% of CPAs in U.S. CPA firms were Black and only 1% of partners were Black. A recent CalCPA and IMA study noted eight factors that contribute to the lack of diversity in the CPA profession:

  • Lack of exposure to the profession prior to college
  • Stereotypes regarding lower mathematical aptitude
  • A disproportionally higher need to begin earning income immediately after receiving a bachelor’s degree
  • Discrimination experienced by parents or earlier generations from the business community
  • Insufficient support during college
  • Lack of business school professors with whom diverse talent identifies
  • Perceived exclusive environment and inequitable treatment within the profession
  • Lack of visible, successful diverse talent in senior levels of the profession

In the CPA Journal, NASBA’s Alfonso Alexander shared how the CPA profession is a generational one where most CPAs have a family member who is or was a CPA, giving them exposure to the profession. Many people of color do not have anyone in their network who can explain what a CPA is and what opportunities are in the profession. A history of exclusion led to a lack of diversity in the CPA profession and, as a result there are still very few Black families that include a CPA who can expose future generations to the profession. Instead, these future generations may stumble upon the exposure through a teacher or professor, as with the Coles sisters, or once they have started their careers, when they cross paths with a CPA through work.

To address this challenge, in 1980, the National Association of Black Accountants (NABA) launched the Accounting Career Awareness Program (ACAP) to fill the generational role for underrepresented ethnic groups and “increase the understanding of accounting and business career opportunities”. Working with NABA, the New York State Society of CPAs created the Career Opportunities in the Accounting Profession (COAP) program in 1987, to be a part of this vitally important work. I have met CPAs who are products of ACAP or COAP and all of them have told me that they are CPAs because of those programs. We cannot understate that value – even if the ACAP and COAP students do not become CPAs themselves, they can now, armed with a greater understanding of what a CPA is, encourage a friend or family member to consider the profession.

Bernadine Coles Gines and Ruth Coles Harris were both extremely driven and smart women, who each graduated at the top of their class, yet they had to face incredible challenges to attain their CPA licenses. They had a role model in a professor who exposed them to accounting, supported them in college, and encouraged them to strive even though they faced discrimination. As Ruth Coles Harris stated, the exam is difficult enough and, if we want an inclusive profession, we need to address the other factors that are keeping some out.

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AICPA Diversity, Equity, and Inclusion In The News Inclusion Matters Inspiration Props Where We Are

The Past, The Present, The Future

John W. Cromwell

If the way things are had nothing to do with what has come before, history wouldn’t be something taught at school. However, we learn in many arenas that the past plays a big part in shaping the present and the future. Both graphite and diamonds are carbon, nothing but carbon, yet they are very different from each other because of the environment in which they are formed. What happened to the carbon in the past, determines whether is a diamond or graphite today. Is there any story that we can tell that does not involve cause and effect?

On April 17, 1896, the Certified Public Accountant (CPA) designation was established in law in New York. 25 years later, in 1921, John W. Cromwell became the first Black CPA. This year we celebrate the centennial of his achievement and the doors Cromwell opened. When, as a member of the class of 1906, Cromwell graduated from Dartmouth, he was its top science student and then went on to get his masters, also from Dartmouth, in 1907. Despite these achievements, it was 15 years before Cromwell became a CPA, and not through any fault of his.

A native of Washington, D.C., Cromwell had returned home after graduation and discovered that he faced two barriers. First, because he was Black, he was not allowed to sit for the CPA exam in Washington, D.C., Virginia, or Maryland. He also faced a barrier, that would stymie many Black people who wished to become CPAs – the experience requirement. In those states, in order to become a CPA, you were required to work under the supervision of a CPA, something that became the biggest barrier, for Black people, to become a licensed CPA. Even as recently as the 1960’s Bert Mitchell, who was the 100th Black CPA in the United States, struggled to find a job with an accounting firm. Despite graduating at the top of his class, 25 firms would not hire him, using their clients’ attitudes (it could never be their own) toward people of color as an excuse. A window opened for Cromwell in 1921, when New Hampshire instituted CPA laws that did not mandate the experience requirement, and Cromwell took advantage of the opportunity. He traveled to New Hampshire, sat for, and passed the CPA exam in 1921.

Fulfilling the academic requirements of the CPA license is difficult enough – right now, only about half of those who take the CPA exam pass it, and back then an even smaller fraction passed. Now, imagine that you had to wait 15 years, and travel over 500 miles, just to be allowed to even try to suffer through it, despite having graduated from an Ivy League school, at or near the top of your class. Because of their race, the first Black CPAs faced and overcame groundless barriers that had nothing to do with their abilities and everything to do with people’s biases, discriminatory views, and actions.

100 years ago, when Cromwell became a CPA, he became an example of the possible and opened the way for others to follow. Perhaps in 1926, when Cauncey L. Christian took the CPA exam in Kentucky, Christian was braver because Cromwell had shown what was possible. Christian sat for the exam at a time when the exam was not open to Black people. So, in that exam room, Christian had a concern that the other 49 White men taking that exam did not. Although Christian was light skinned enough to pass for white, he must have been fearful of his race being discovered. But, because of his courage, out of the 50 men who took the CPA exam, Christian was one of 7 who passed and, by doing so, became the third Black CPA in the United States. As each Black CPA was licensed, more Black students saw a path to the profession opening up for them as well.

2021 is the Black CPA Centennial and, in commemoration of the trail that John W. Cromwell blazed a century ago, several organizations, including organizing partners the American Institute of CPAs (AICPA), Diverse Organization of Firms, Inc., Illinois CPA Society, National Association of Black Accountants (NABA), and National Society of Black CPAs (NSBCPA) will recognize Black CPAs and push for greater progress. The themes of the centennial are honoring the past, celebrating the progress that has been made, and continuing to build the future.

As we learn about the history of our profession, the pioneers, the challenges, and the triumphs, it should help us better understand its current state. The more we know about the history of exclusion, the better we can understand the lack of diversity and the lack of inclusion of various demographics, especially in leadership positions. We should think harder and question if the status quo exists for any better reason than the environments that existed in the past. We should remember and honor those who, in addition to having to work hard had to find their success, had to navigate around or through the arbitrary biases of others. Most of all, we should look at our present and what we can do now to create an environment that builds a future of belonging, equity, and inclusion in our profession.

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Diversity, Equity, and Inclusion Inclusion Matters Inspiration PSA

History Matters

Photo by jurien huggins on Unsplash

History matters. Looking back at events not only gives us the 20/20 vision of hindsight, we also learn lessons from it. We see the things that change our lives in positive ways, we see the seeds of brilliance and we can build on them, and we see the things we can learn from and try not to do again. The history that we learn, through books, school, and other sources, highlights the history makers and, in insidious ways that we barely notice, creates an image of these history makers. Because humans write history, we should never forget that often what we learn is what those humans choose to record.

In 1891, following the loss of the Civil War, a former congressman of the Confederate States of America, Missouri Senator George Graham Vest, said, “history is written by the victors and framed according to the prejudices and bias existing on their side.” If those victors decide that a history is not worth noting, or if they feel that history does not align with the history they want to tell, they may decide to ignore that history, leave out parts of that history, or just go ahead and assign the history in the way they choose. As a result, some aspects of history have been amplified while others have been muted or erased. The March 27, 1964 edition of Time Magazine noted that the most widely used eighth-grade history text book in the United States mentioned only two Black people by name as having lived since the Civil War. It was this invisibility which led James Baldwin to remark, “When I was going to school, I began to be bugged by the teaching of American history because it seemed that history had been taught without cognizance of my presence.”

The historian, Carter G. Woodson, recognizing the dangerous impact of being left out of the telling of history lamented, “If a race has no history, it has no worthwhile tradition, it become a negligible factor in the thought of the world, and it stands in danger of being exterminated.” In 1926, seeking to correct that and to strive for a more balance history, he launched Negro History Week during the second week in February because it included both Abraham Lincoln and Frederick Douglass’s birthdays. In 1976, the week became the entire month of February, when President Gerald Ford urged Americans to observe Black History Month. President Jimmy Carter officially recognized Black History Month in 1978.

There are people who don’t understand why there is a need to have a Black History Month or, for that matter a Women’s History Month, National Hispanic Heritage Month, Asian American Heritage Month, or any month or other event that highlights a demographic. Shouldn’t it just be history. It should. However, because of who has been getting to decide what history looks like, these historically underrepresented groups have not been given voice. When history happens, it is not automatically recorded in a ledger for all to see. It waits for someone to choose to tell it and we can only hope that person is being as objective and thorough as possible.

In Boston, Massachusetts, in 1716, an enslaved West African man, who was given the name Onesimus by his master, Cotton Mather, told Mather that he knew how to prevent smallpox. Although Mather was skeptical, he verified Onesimus’ story and then spread the world through Massachusetts and elsewhere. Instead of relief at the discovery that could save lives, Mather was vilified for suggesting a medical procedure developed by or for Black people. An explosive device was thrown through Mather’s window with an angry note attached to it. When, in 1721, a smallpox outbreak swept through Boston, only 6 of the 242 people Mather inoculated died (1 in 40), compared to the 1 in 7 among the population of Boston that did not receive this treatment. In 1796, 80 years after Onesimus shared his knowledge with Mather, Edward Jenner developed a vaccine for smallpox and the disease was declared eradicated in 1980.

Every day, we should seek to know more inclusive and expansive histories. During those times when a spotlight is shone, we should pause and challenge ourselves to purposefully seek out histories we never imagined existed. Today, I learnt that one in four cowboys was Black. Phillis Wheatley was the first Black female author to be published, and did that at 12 years old. As more and more of our lives are recorded on CCTV and other surveillance cameras, we can thank Marie Van Brittan Brown and her husband, for the first innovations in home security systems.

I challenge you to find something that surprises you and learn about about the Black woman who took down Lucky Luciano. Or maybe you might find something that makes your life a little easier. Or find and share something that we don’t even know about. Let’s add layers to history and transform the image of the history makers and enter history without preconceived ideas of who our history makers are. Because, really, anyone can make it.