Years later, when I received the Max Block Award for writing the best article in The CPA Journal, Sidney Kess “happened” to be sitting at my table, as he was receiving the NYSSCPA’s Lifetime Achievement Award. I was pleasantly surprised about his near-perfect memory about the details of his receiving WSU’s award years earlier—especially given the many, many other honors that he had earned since then. I more than treasured his respect and friendship.























