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The Accounting Hall of Fame

Samuel John Broad

Samuel BroadThe son of William Tucker and Caroline Guscott Lee Broad was born on September 4, 1893, in Kilkhampton, Devonshire, England.

He received a bachelor's degree from Queen's University (Kingston, Canada) in 1916 and that same year joined the Calgary (Canada) office of Peat Marwick Main & Co. In 1920 he was transferred to the New York office. Admitted to partnership in 1926, he subsequently served as partner in charge of the Department of Professional Practice, Accounting and Auditing and was elected Deputy Senior-Partner in 1947, the position he held at retirement in 1959. He was certified as a CA in 1915 and as a CPA in 1921 (New York). He became an American citizen in 1933.

He was most active in professional organizations, particularly the AICPA, serving as president (1944-45), vice president (1939-40), and treasurer (1940-44) of this organization. A member of the AICPA's Council (1939) and Executive Committee (1939- 47), he also served on many of its committees: Development of Accounting Principles (member 1934-35); Revision of Federal Reserve Board Pamphlet (member 1934-35; chairman 1935-36); Co-operation/Relations with the SEC (member 1934-39, 1942-44, 1947-50); Technical Information (member 1936-37; chairman 1937-38); Auditing Procedure (chairman 1938-44); Budget & Finance (member 1940-44); Nominations (chairman 1945-46); Accounting Procedure (member 1946-48; chairman 1948-50); Trial Board (member 1948-50); Editorial Advisory Board (member 1950-52); Accounting Personnel (chairman 1952-55); and Public Affairs (member 1959-61). In addition, he served as a trustee of the AICPA Benevolent Fund, Inc. (1947-59), advisor to the Committee on Public Relations (1952-53), member of the Advisory Committee on Professional Ethics (1955-58), and consultant to the Public School Brochure Committee (1962-63).

He was vice president of the AAA (1950) and a director of the New York State Society of CPAs. He served as chairman or member of the New York State Committee on Grievances appointed under CPA Law (1938-59). He had written articles frequently for professional journals. In 1952 he received the AICPA Gold Medal Award.

He married Gladys Bowes on April 25, 1917; they had three children. He died October 10, 1972 at the age of 79.