Accountant, attorney, educator, luminary of the profession, World War II veteran and Accounting Today contributor Sidney Kess died at the age of 97 last weekend (
Kess was the author of literally dozens of books and even more articles. He had personally taught over a million practitioners in CPE sessions and had likely reached even more than that through the myriad audio courses, video presentations and conferences he had created. His influence over the profession and its development over the years cannot be overstated, having touched so many lives as an educator, mentor and friend.
Those who knew him praised his technical acumen as a tax practitioner who, in turn, trained generations of other professionals after him. But more than that, he is remembered as a kind-hearted person, someone generous with his time and attention, possessed of a charisma and charm that immediately put others at ease.
Mark Friedlich, vice president of government affairs at Wolters Kluwer Tax & Accounting and a close personal friend of Kess for 40 years, knows this well.
"Yes, Sid was a legend in the tax field, a renowned tax lawyer and CPA, the author of hundreds of books, articles and other works, and a mentor to countless accounting and tax professionals. But he was so much more. He was a kind, warm and generous human being. Always willing to speak to anyone who sought his advice and guidance," he said.
He talked about how his youngest son, Michael, had been interested in majoring in accounting at Baruch College, where Kess was an alum. Once Friedlich mentioned this to him, Kess took it upon himself to mentor Michael throughout his career, starting with lunch. "His interest in my son's education and career continued until the day he died," he said. "This story could be repeated hundreds of times with hundreds of young men and women who had the privilege of making his acquaintance."
Another professional who thought of Kess as a mentor is Tracey Niemotko, a Marist College accounting professor and author. She first met Kess while both were serving on the board of the New York State Society of CPAs' Foundation for Accounting Education and remained close until the day he died. "I had no idea that I would have a lifelong friend when I first met Sid Kess several years back when we both served on the FAE board. His brilliance felt tangible, and his loyalty and support were a constant. I am blessed to have had a mentor like Sid who, despite his large, close-knit family, would keep in touch to follow up with my life and career. Sid had a love of people that was inspiring," she said.
Richard Kravitz, the editor of the CPA Journal, was another who counted Kess as a mentor in their career. He hailed his intelligence and generosity toward the profession.
"Sid Kess was my mentor and an American hero — a living legend and there is no one close to Sid on the American accounting and tax landscape. His service to the public was exemplary and he never asked for anything in return. Sid was brilliant, had a photographic memory and when asked to comment on a particular issue, he would always cite the time, day and year that he or a colleague published commentary on the topic. He will be missed," said Kravitz.
Kravitz was not unique in referring to Kess as a "legend." Joanne Barry, former CEO of the New York State Society of CPAs, of which Kess remained an active member throughout his life, used the same word to describe him, noting that every CPA in New York and beyond has been touched in some way by "this unassuming man with a giant sized love for his profession." She described him as a kind and respectful man whose true legacy can be measured in the lives he touched and by his "ever-churning productivity." She praised his ability to embrace innovation while never letting anything chip away at the core of the profession and the ethos that defines it, as well as his decades-long devotion to the NYSSCPA. "He never forgot the Society and the start it gave him; and we will never forget Sid," she said.
Calvin Harris Jr., the current CEO of the NYSSCPA, also used the word "legend" and added that while the word might be overused in some cases, it most definitely was not in regard to Kess. It might even be an understatement. "The consummate professional, an outstanding educator, and someone with a generous spirit, Mr. Kess was a treasure of the accounting profession," he said.
J. Michael Kirkland, a former NYSSCPA president, similarly praised Kess for the profound impact he had on the profession.
"Sid Kess, CPA, was a renowned, tremendously experienced tax expert, educator, speaker, author and coauthor with a remarkable reputation. He was an awesome supporter of the accounting profession, the NYSSCPA and AICPA. Sid had a life well lived. May he rest in peace," he said.
While others his age might have spent their last years sitting on a beach sipping cocktails, Kess remained an active professional until the very end. For instance, he would regularly consult on tax matters for Top 25 firm Citrin Cooperman. CEO Joel Cooperman and senior tax partner Joe Buble highlighted his gentle personality and dedication to the profession.
"Sid was the quintessential professional," they said in a joint statement. "He had generations of tax professionals that relied upon him for training. Sid was a trusted consultant who generously gave his time to train and mentor our people and to help market the firm within the accounting community and many of his long-standing contacts and relationships. Sid was a gentle, nice and caring person, who was concerned about everyone's well being. He was one of a kind and he will be sorely missed," said the statement.
Kess was also senior counsel at the tax and advisory firm Kostelanetz. Bryan C. Skarlatos, a longtime partner at the firm, counted Kess as a mentor and a friend.
"Sid Kess was truly special, a mentor to me, a leader to our firm and an inspiration to us all," he said. "But most of all he was a dear friend and just a really nice guy who sincerely cared about so many people. He showed us what is good and we will miss him."
Edward Mendlowitz, partner at Top 25 firm WithumSmith+Brown and a personal friend of Kess, noted that he wasn't just working at firms. A great deal of his time and energy was devoted to professional development at conferences and seminars, having organized many over his lifetime. Most recently, he was organizing the AICPA Engage conference as well as the 54th annual Sidney Kess New York Estate, Tax and Financial Planning Conference, hosted by the UJA Federation of New York. He also was a prolific contributor to various industry publications, including Accounting Today. Together, they co-wrote over 25 columns in the CPA Journal and were co-tax experts in the Bottom Line personal newsletter for over 40 years. Mendlowitz praised Kess for his indefatigable work ethic which fueled his many contributions to the accounting world.
"Sidney was a giant of the accounting profession receiving every major award it had to offer. His untiring energy, ideas and innovations was an inspiration to everyone that knew him," he said. "We spoke every Friday wishing each other a good Shabbos. He also co-wrote a couple of my columns on AT and we co-wrote over 25 columns in The CPA Journal and were co-tax experts in the Bottom Line personal newsletter for over 40 years since that publication started.
Those at the AICPA remembered him fondly as well. Kess began volunteering with the AICPA when he created the Tax Strategies for High Income Individuals Conference more than 30 years ago. In 2010, the AICPA established the Sidney Kess Award for Excellence in Continuing Education to recognize individual CPAs who have made significant and outstanding contributions in tax and financial planning and whose public service exemplifies the CPA profession's finest values and ethics.
"The accounting profession has lost a true champion of tax and personal financial planning," said AICPA President and CEO, Barry Melancon. "Sid's contributions to the profession are innumerable, significant and have created a legacy that will continue on for many decades to come … The AICPA mourns the loss of Mr. Sidney Kess. His contributions in life, both professional and personal, will never be forgotten."
Andrea Millar, former director of the AICPA Personal Financial Planning Division, said she would remember Kess not only as an educator and tax expert but as someone who cared deeply for others.
"Sid was one of a kind. The larger profession will remember him for being the preeminent expert and educator to CPAs with his endless amounts of books, articles, courses, columns and conferences," she said. "While Sid was the hardest worker you would ever meet, he put even more attention into his care for others. For those of us who were lucky enough to know Sid well, we have lost a person who checked in with us regularly and who cared about us deeply. He believed in people and gave them the courage to do things they didn't think were possible. I know my world will not be the same without him and everyone I have talked with this week feels the same. I loved and adored Sid Kess and he will be greatly missed and never forgotten."
Other tax experts in the AICPA agreed, like AICPA vice president for tax practice and personal financial planning Eva Simpson.
"Sid had a wonderful heart and loved to help others," said Simpson. "He was known to many, many people because of his kindness and his incredible knowledge of the profession. Sid was highly respected and truly cared about people."
Melanie Lauridsen, vice president of tax policy and advocacy with the AICPA, agreed.
"Sid's passing is a great loss, not only for his friends and family, but also for the entire accounting profession," said Lauridsen. "More than just a giant in the accounting profession, Sid was very well known for being someone who truly cared about other people. Anyone lucky enough to encounter him was in awe of not only his vast knowledge and intelligence, but also his immense kindness."
Kess received his B.B.A. from Baruch College, his J.D. from Harvard University School of Law, and his LL.M. from New York University Graduate School of Law. He was frequently named on Accounting Today's annual lists of the Top 100 Most Influential People. Kess edited a column on "Tax Tips" for the New York Law Journal for 50 years. His most recent
Kess also served in both France and Germany in WWII as part of the U.S. Army Signal Corps.
