When Roger B. Pinnock was a boy in the 1940s he visited his father's certified public accounting office in Salt Lake City and then went to lunch.

As he walked along the city streets, he saw with pride how people greeted his father, Lawrence S. Pinnock. An impressionable youngster, he had the feeling that people respected his father's integrity and honesty.Moreover, Pinnock's father seemed to enjoy what he was doing.

That experience went a long way in influencing Pinnock to become a certified public accountant. Today he is president of the CPA firm of Pinnock, Robbins & Posey. He also is president of the Utah Association of Certified Public Accountants, a 1,760-member organization.

Pinnock recalled that on one occasion a client of his father's asked him to change some figures on a tax return and Lawrence Pinnock promptly escorted him out of the office. "Honesty has always impressed me," he said.

With those experiences as a background, Pinnock graduated from the University of Utah in 1967 with a bachelor of science degree in accounting, went to work for his father and in 1972 became a partner in the firm of Pinnock and Pinnock.

The elder Pinnock was president of the UACPA in 1942 and when his son was elected president a few months ago they became the only father-son president combination in the organization's history.

What is Pinnock's main emphasis in leading the Utah CPAs this year?

From his office on the 22nd floor of the University Club Building, which he shares with Ronald D. Robbins and David T. Posey, Pinnock said his main focus is on the new standards recently adopted by the American Institute of Certified Public Accountants requiring peer review every three years and 40 hours of education annually - something the Utah group already requires.

Earlier this year, 71 percent of the 183,483 AICPA members voted to adopt the organization plans to restructure professional standards for CPAs. Known as the "Anderson Report," the standards will affect Utah CPAs in 1989.

Based on surveys, certified public accountancy is one of the most respected professions, Pinnock said, and the AICPA intends to continue the integrity of CPAs by adopting the new standards.

Many people have an impression of a CPA as a person who sits in an office eight hours per day wearing an eyeshade and pouring over a set of books trying to keep them straight. Quite the opposite. Pinnock considers it a "dynamic" profession where a person not only audits records, but gets heavily involved in corporate and individuals taxation, sometimes testifying in court and getting involved in management advisory services.

The Utah group has 19 committees and several task forces that hold seminars and meetings to update members on new laws and ideas. He said accounting gives people a chance to serve others. "We are problem solvers. We are licensed to help," he said.

Pinnock considers the profession as "dynamic" and constantly changing as evidenced by more than 50 percent of the enrollment in accounting schools now consisting of women. They will hit the marketplace in the early 1990s and will have a great impact on the profession, Pinnock said.

Last year, the Utah group was led by Lynne Wilhelmsen, the first woman president in the organization's history and "she did a great job," Pinnock said.

He said accounting is an ideal profession for women because the hours are flexible. And they can work through the busy tax season while the children are in school and work fewer hours in the summer so they can be with their children.

More and more CPAs are becoming presidents and chief executive officers of companies, Pinnock said, an indication of the credibility the profession has.

He said the profession has changed more in the last five years than in the previous 50, primarily because one person operating a computer can do the work of many employees, an increase in government regulations, internal improvements in the AICPA, more people becoming interested in the profession through education and competition between CPA firms.

Pinnock hopes to utilize the talents of retired CPAs by sharing their knowledge and experience in seminars and high school meetings to encourage students to attend college and major in accounting.

Before he was elected president, Pinnock was president-elect, vice president, chairman of the Public Relations Committee, chairman of the Newsletter Committee, chairman of the Management of the Accounting Practice Committee and a member of the Continuing Education Committee.

He has been a speaker in several tax seminars in Utah and other states and also was a member of the Primary Childrens Hospital Deferred Gifts Committee.