Hermann Clinton Miller
Role: Founder of the Accounting Hall of Fame, professor at Ohio State University.
Key Contributions:
Established the Accounting Hall of Fame in 1950 to honor 20th-century accoun
George Oliver May
George Oliver May
Role: Pioneer of American accounting, inaugural inductee (1950).
Key Contributions:
Founded the American Association of Accountants (predecessor to AAA) in 1910;
Championed the conce
William Andrew Paton
William Andrew Paton
Role: American accounting scholar, co-founder of modern accounting theory, and one of the first inductees into the Accounting Hall of Fame.
Key Contributions:
Founded Accounting R
OEC (Ordre des Experts-Comptables) Exam
OEC (Ordre des Experts-Comptables) Exam
Core System: Issued by Ordre des Experts-Comptables (OEC), France’s only official accounting certification body under the Ministry of Justice.
Eligibility
Chartered Professional Accountant (CPA Canada)
Chartered Professional Accountant (CPA Canada)
Core System: CPA Canada (formed in 2014 by merging CGA and CICA) is the only national accounting body in Canada.
Exam Structure:
Phase 1: CAP (Chartered

