Create Custom Unique ID

I have a requirement to create a unique ID for a list item in SharePoint 2010 where the ID is in the format of [ACC]-[YEAR]-[SEQUENTIAL_INTEGER] but the [SEQUENTIAL_INTEGER] part needs to reset to 1 each year?

For example, ACC-2014-000001, ACC-2014-000002 .. ACC-2014-000100 and when 2014 ends the integer part reverts to 1 so in 2015 the unique ID's would look as follows: ACC-2015-000001, ACC-2015-000002 .. ACC-2014-000131

What's the most appropriate way to do this in SharePoint 2010?