The James T. Callow Folklore Archive

CPA TRADITION

ONE OF MY INFORMANTS TOLD OF THE CPA (CERTIFIED PUBLIC
ACCOUNTANT) TRADITION OF WEARING HATS, DARK SUITS, AND
CARRYING BRIEF CASES. ANOTHER INFORMANT, WHOM I PREFER
NOT TO NAME, SUBSTANTIATED THIS STORY WITH THE
FOLLOWING:
HE HAD ARRIVED BY PLANE AT A FLINT AIRPORT (MICHIGAN)
TO REPORT FOR AN AUDIT TO WHICH HE HAD BEEN ASSIGNED
BY A LARGE CPA FIRM. HE ALIGHTED FROM THE PLANE AND
STOOD AROUND FOR A LONG WHILE WAITING FOR SOMEONE TO
MEET HIM. AFTER MOST OF THE PASSENGERS HAD DEPARTED, HE
FINALLY WENT UP TO SOME CONSERVATIVELY-DRESSED MEN
AND ASKED IF THEY WERE WAITING FOR THE CPA FROM DETROIT
WHO HAD BEEN ASSIGNED TO THE FLINT AUDIT. AFTER
ASSURING HIM THAT THEY WERE, THEY SAID, "WE WERE
LOOKING FOR SOMEONE WITH A HAT ON."
THAT EVENING, MR. C., TOLD ME, "I WENT OUT AND BOUGHT
A HAT."

Submitter comment: HE TOLD ME THIS STORY ON OCTOBER 18, 1964.

Where learned: MICHIGAN ; DETROIT

Date learned: 05-00-1965