He is also a member of the American Institute of Accountants and of the American Society of Certified Public Accountants. He is now serving his second term as a member of the State Board of Accountancy of Iowa, having been appointed by Governor Kendall. His business covers the following branches of acounting: auditing, installation of accounting systems, federal and state income tax reports and financial investigations. To take care of this business and to render prompt service, he maintains a staff of seven accountants. He has been a chartered accountant since 1906, and has been established in Sioux City since January, 1914. O. J. MOORE GROCER CO.