“Old soldiers never die—they just fade away” is an old saying that was popularized by General Douglas MacArthur (1880-1964) in his farewell address to Congress on April 19, 1951. Many parodies of the saying have been made.
 
“Old accountants never die—they just lose their balance” has been cited in print since at least 1954.
 
 
25 June 1954, The Independent (Long Beach, CA),  “Inside Out” by Harry Fulton, pg. 3, col. 7:
SIGN IN A downtown accounting office:
“Old accountants never die…
“They just lose their balance.”
 
19 August 1957, Walla Walla (WA) Union-Bulletin, pg. 1, col. 3:
He is a gent who walks daily under the inscription, presented by a jesting friend: “Old accountants never die they just lose their balance.”
 
Google News Archive
11 September 1964, The Herald (Calgary, Alberta), “Johnny Hopkins reports,” pg. 23, col. 1:
Old accountants never die, they just lose their balance.
 
Google Books
Accounting:
An Introduction
By Paul Henry Walgenbach and Norman E Dittrich
New York, NY: Harcourt Brace Jovanovich
1973
Pg. 61:
Old accountants never die—they just lose their balance.
 
Google Books
Business Wit & Wisdom
By Richard S. Zera
Washington, DC: Beard Books
2005
Pg. 18:
Old accountant never die; they just lose their balance.
 
Google Books
The Complete Idiot’s Guide to Accounting
By Lita Epstein and Shellie L. Moore
New York, NY: Alpha Books
2006
Pg. ?:
Old accountants never die. They just lose their balance.
 
Google Books
How to Raise a Millionaire:
Six Millionaire Skills Parents Can Teach Their Kids So They Can Imagine and Live the Life of Their Dreams!
By Ann Morgan James
New York, NY: Morgan James Pub.
2012
Pg. ?:
Old accountants never die, they just depreciate.
Old accountants never die, they just lose their balance.
Old accountants never die, they just lose their figures.