ABSTRACT
Carman George Blough, 1 the son of Silas S. and Mary Wertz Blough, was born on November 11, 1895 in Johnstown, Pennsylvania. He died in Bridgewater, Virginia on March 9,1981. During the 30 years from 1934 to 1964, Blough played a significant role in virtually every development in the field of professional accounting. He was without doubt one of the most influential “high priests” of the profession during the Twentieth Century.