A Former AICPA President Is Dead at 88


Ralph E. Kent of Durham, North Carolina, died on June 26, 2004. He served as president—the title then held by the Institute’s highest ranking volunteer—for the 1968–69 committee year and then as a life member of the AICPA council until the time of his death.

A distinguished member of the profession, Kent also was the first president of the Financial Accounting Foundation, which oversees the Financial Accounting Standards Board, and served for 16 years on the consultant panel of the Comptroller General of the United States.

Kent retired from Arthur Young (now Ernst & Young) in 1977 after a 40-year career with the firm. During his last 18 years there, he was a senior partner and a managing partner. He also served for 12 years as the first chairman of Arthur Young International. His wife, Betty K. Kent, survives him, as do his two sons and grandson.

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