LAYTON, LEROY – "Lee" Layton, 94, a resident of Longwood FL, passed away on March 22.  He was formally from Lansdowne, PA, Drexel Hill, PA, Franklin Lakes, NJ and New Smyrna Beach, FL.  Upon graduation from Drexel University in 1937 he began his CPA career with Main and Company. He became partner in 1944 and was named managing partner in 1964. The company eventually became a large international CPA firm. Mr. Layton retired as a senior partner of McClintock, Main LaFrentz-International (now part of KPMG). Lee Layton served as President of the American Institute of Certified Public Accountants (AICPA), and member and chairman of the Accounting Principles Board.  He earned the AICPA's Gold Metal Award for Distinguished Service in 1975 and the John J. McCloy Award for outstanding contributions to audit excellence in 1990.  He was a member of the board of directors of CIT Financial Corp 1976-1982. In addition to his career responsibilities, he took leadership roles in his church and community. He was an active member of Drexel University's Board of Trustees1964-86, including terms as Chairman of its Executive Committee and Vice Chairman of the Board of Directors. Lee was a member of the Drexel 100 honored with a Distinguished Alumni Award. He was also a recipient of the A.J. Drexel Award for service and dedication to the University. He served as an advisory associate to the Division of Public Accounting at Rutgers University and as a member of the Manhattan College School of Business Advisory Council. ee Layton was on the Board of Directors for the Accountants for Public Interest, Washington DC 1975-88, serving as President 1983-86.  He was also on the Board of Directors of Accountants for Public Interest in NJ 1982-1988 and Spaulding for Children, Westfield, NJ 1983-1988.  An Eagle Scout himself, Lee was also active as an adult in the Boy Scouts serving on troop, district and council levels. He was also involved in financial affairs for the Methodist Churches in Drexel Hill, Wyckoff and New Smyrna Beach. He also volunteered his assistance with the financial records for two condominiums.   He is survived by his four children, Nancy McBryde of Longwood, FL, Marian Lloyd of Somerset, NJ, Carol Caffery of Woolwich Twp, NJ, Roy Layton of Mahwah, NJ, 10 grandchildren, 14 great grandchildren and a sister Anne L Berlinghof of Gwynedd, PA.  He was predeceased by his wife Marian Hall Layton. A memorial service will be held at the Grace United Methodist Church in Wyckoff, NJ.