John Samuel Herin, CPA, M.S., the longtime University of South Carolina accounting professor who influenced generations of South Carolina CPAs, died on Sunday, Nov. 24.  He was 93.

John retired from USC in 1988 after teaching for 42 years and held the title of Emeritus Faculty. Born on May 24, 1926, in the small textile town of Lockhart, he was a son of the late John St. Pierre Herin and Beatrice Inez Hughey Herin. In recent years, John resided in an independent living facility in Mount Pleasant.

Since 2017, SCACPA has offered a John S. Herin Scholarship as one of its annual education gifts to the students of South Carolina’s colleges and universities. The Herin fund was started by the generosity of SCACPA member Michael Lowrance, whose contributions have totaled $100,000.

In 2018, Lowrance told the South Carolina CPA Report that it was while living in Columbia in the early 1970s that Lowrance’s association with the USC accounting professor grew into a strong friendship.

“John introduced me to a lot of people,” Lowrance said. “He was chairman of the accounting dept. We were very good friends.”

Herin eventually was promoted to assistant dean, so he left his job as chairman of the accounting department. Because this required more of his time, he suggested Lowrance pick up Herin’s duties from a job he had on the side, doing the books for Forest Lake Club in Forest Acres.

“I was there for 40 years,” Lowrance said. “When I started it was at 700 members, when I retired they had 1,200 members.”

Lowrance and Herin remained in touch through the decades, including being in a dinner club together for more than 50 years. It was at a birthday party for Herin that Lowrance announced the scholarship plan.

“I think he was surprised,” Lowrance said. “I had forewarned him I was going do it. I think he was surprised at the amount. I know his children were.”

John Herin graduated from Lockhart High in 1943 humbly as class valedictorian of a class of 14 students, after which he entered the University of South Carolina that fall. Drafted for military service after his freshman year, he was deemed medically not fit for service during processing at Fort Jackson. With the help of an Army Colonel, John was allowed to return directly to the university by bus to complete his degree. While a USC student, he served as the equipment manager of the football team that earned a trip to the first Gator Bowl and was made a member of the USC Block C Club for his contributions. He served his country through USC as a professor of accounting by educating military service members returning from duty.

John’s teaching career began as a graduate assistant, and the dean of the business school in 1954 sent him to Indiana University to earn his PhD, where he met his future wife, Susan. As a Certified Public Accountant and educator, he rose to the rank of Distinguished Professor. At the USC institution that he so dearly loved, John held appointments as Chair of the Accounting Department and as Assistant Dean for Administration in the College of Business Administration. He was known as a tough professor, but was always honored to see his former students succeed in their careers. Concurrent with his employment at USC, he was a financial and policy advisor for Forest Lake Club.

John also served for many years on the South Carolina State Board of Accountancy. During SCACPA’s 2015 centennial celebration, Herin was named among “100 Influential People in Accounting.”

John is survived by his wife of 64 years, Susan Jean Stoll Herin; children Chuck Herin, of Winnsboro, Amy Herin and her husband Ron Hildreth, of Columbia, Sam Herin and his wife Tamie Herin, of Mount Pleasant; three granddaughters and two great-granddaughters.

The family would like to thank Alicia Polite, Ashley Clark, Doris Gethers, Lucinda Hazelton, Kimberly Blane, Brandy Mazyck, Ethel Madison, Sarah White, and the staff of Lutheran Hospice for the care and compassion demonstrated every day over the last year.

The funeral service will be held on Sunday, Dec. 1, 2 p.m., at Eastminster Presbyterian Church, 3200 Trenholm Rd, Columbia, SC 29204, with Dr. Bradley D. Smith officiating, followed by a reception at the church. Burial will follow the service and reception in the churchyard of First Presbyterian Church. Shives Funeral Home, Trenholm Road Chapel, is assisting the family.

Memorials may be made to the University of South Carolina’s John S. Herin Scholarship Fund that was established by Greg Smith, a 1988 graduate of the South Carolina Honors College, through the USC Office of Gift Processing, 1600 Hampton Street, Suite 836, Columbia, SC, 29208.

If you would like to share your memories of John S. Herin with other SCACPA members, please send your remembrances to

Note: Information appearing in the obituary for John Samuel Herin via Shives Funeral Home was used in this memorial.