Simon W. Levitan, 76, a Washington accountant for more than 50 years and former president of the D.C. Board of Accountancy, died Friday in a Tucson, Ariz., hospital following a stroke.

He received a certificate of merit from the District of Columbia Commissioners in 1957 following his six years as president of the Board of Accountancy.

Mr. Levitan served as president of the D.C. Institute of Certified Public Accountants in 1941.

Mr. Levitan was a native of Washington and a graduate of Business High School. He also was a graduate of the University of Pennsylvania's Wharton School of Finance.

He worked as an assistant professor of accounting at Southeastern University from 1935 to 1938.

His professional memberships included the American Institute of Accountants, the Association of Practicing Certified Public Accountants, and the D.C. Institute of Certified Public Accountants.

Mr. Levitan was a member of the Washington Board of Trade and Woodmont Country Club.

He was a Shriner and belonged to Albert Pike Lodge No. 36 in Washington.

Survivors include his wife, Bessie, of the home in Washington; two sons, Alan, of Plantation, Fla., and Roger, of Tucson; a daughter, Marjorie, of Arlington; a brother, Joseph, and a sister, Minnie Klein, both of Washington, and four grandchildren.