Elijah Watt Sells (March 1, 1858 – March 19, 1924) was an American accountant, and founding partner in Haskins & Sells, a predecessor to

Deloitte & Touche Deloitte Touche Tohmatsu Limited (), commonly referred to as Deloitte, is an international professional services network headquartered in London, England. Deloitte is the largest professional services network by revenue and number of profession ...

Life

Sells was born on March 1, 1858, in

Muscatine, Iowa Muscatine ( ) is a city in Muscatine County, Iowa, United States. The population was 23,797 at the time of the 2020 census, an increase from 22,697 in 2000. The county seat of Muscatine County, it is located along the Mississippi River. The lo ...

, to Elijah and Isabel Sells. He attended local public schools and briefly attended

Baker University Baker University is a private university in Baldwin City, Kansas. Founded in 1858, it was the first four-year university in Kansas and is affiliated with the United Methodist Church. Baker University is made up of four schools. The College of Ar ...

. Although he did not receive a degree, Baker University later awarded him an honorary degree. At age 16, Sells went to work for the Leavenworth, Lawrence & Galveston Railroad and was quickly promoted. After working for several railroads, Sells was appointed to the Dockery Commission with his future business partner,

Charles Waldo Haskins Charles Waldo Haskins (January 11, 1852 – January 9, 1903) was an American accountant, and co-founder of the accounting firm Haskins and Sells, a predecessor to Deloitte. Biography Charles Waldo Haskins was born in Brooklyn, New York in 1852, ...

. In 1884, Sells married Mabel Graves. They had two children. In 1895, Sells and Haskins formed Haskins & Sells, which was the first major accounting firm formed by American (rather than British) accountants. Sells became one of the first New York State certified public accountants in 1896 and then the firm's senior partner after Haskin's death in 1903. Sells died on March 19, 1924, at the age of 66.

Award

In 1923, the American Institute of Certified Public Accountants (AICPA) created the Elijah Watt Sells award program. This award recognizes outstanding performance on the Uniform CPA Examination. The criteria for the award has changed over the course of its existence. Currently, the award is bestowed upon candidates who have obtained a cumulative average score above 95.50 across all four sections of the Uniform CPA Examination and passed all four sections of the Examination on their first attempt. Candidates are eligible for the award the calendar year following the year in which they completed testing.

Selected publications

* Sells, Elijah Watt
''Natural business year and thirteen other themes.''
A. W. Shaw Company, 1924. ;About Elijah Watt Sells
"Elijah Watt Sells."
''Haskins & Sells Bulletin,'' Vol. 3, no. 3 (1920 March), p. 20-22. *Haskins & Sells
''Haskins & Sells: the first fifty years, 1895-1945.''
Haskins & Sells, 1947.
"In Memoriam: Elijah Watt Sells, March 1, 1858-March 19, 1924."
''Haskins & Sells Bulletin,'' Vol. 07, no. 04 (1924 April), p. 25-32. *McCulloch-Williams, Martha
''Land-Lover and his land.''
Mount Pleasant Press, 1909.
"Mr. Haskins and Mr. Sells as Associates."
''Haskins & Sells Bulletin,'' Vol. 3, no. 3 (1920 March), p. 22-24.

References

{{DEFAULTSORT:Sells, Elijah Watt 1858 births 1924 deaths People from Muscatine, Iowa American accountants Deloitte people