TY - SER AU - Kessler, Stuart AU - Usrey, Spencer C. TI - How the profession has evolved, and where it is headed T2 - The CPA Journal SN - 0732-8435 U1 - BPer. 657.05 PY - 2015/// CY - --New York. PB - The New York State Society of Certified Public Accountants, ER -