I really like entry #22 with the pencil. Try making the designation (CPA) just a little bit larger and introduce some color. This is very close to what I am looking for.
Coosa - I really like your entry #22. If you could make a couple of changes, I think this one may very well work for me. First of all, I would like to see some color. I am now convinced that shades of blue are going to be the best presentation for my logo. May I suggest removing the "CPA" to the right of the pencil point and, instead, enter "RSK, CPA in a slightly smaller typeset atop the pencil. A colleague has suggested that, as an accountant, maybe it is best for me not to use the color red, so let's try blue shades only. I look forward to your next modification.