John Ballantine Niven was the son of Alexander Thomas Niven, who helped found the world's first society of public accountants in Edinburgh in 1854. The younger Niven claimed he never had any doubts about his choice of profession. He surely never had any regrets.

Soon after arriving in America in 1900, Niven established himself as a leader of the young profession. In 1904, he was asked to assist with arrangements for an International Congress of Accountants held at the Louisiana Purchase Exposition. He also earned praise for helping to resolve conflicts within the AICPA during its formative years. In 1915, Niven was appointed President of the New Jersey Board of Public Accountants. The following year, he became President of the New Jersey Society, and in 1918, he was appointed a Director of the New York State Society of Public Accountants.