While Mr. Coker had a valid premise for writing his article on CPA Advertising in 1914 (Historians' Notebook, Fall, 1984), the use of advertising by certified and non-certified public accountants extends far back. The subject and use of advertising is part of the history of the profession and its antecedents. The present author has done some research into the history of accounting and accountants in Baltimore. In the course of those studies several instances of advertising by accountants were noted and commented on in papers (1)(2)(3) presented before regional meetings of the American Accounting Association. There were no legal requirements or restrictions surrounding accountants in the United States prior to 1896 (1900 in Maryland), so it was each to his own thinking. Therefore, there were a number of accountants who used the city directories and newspapers to address the public.
Jones, James W.
"Advertising by accountants,"
Accounting Historians Notebook: Vol. 8
, Article 11.
Available at: https://egrove.olemiss.edu/aah_notebook/vol8/iss1/11