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, ACC2014000001, ACC2014000002 .. ACC2014000100 and when 2014 ends the integer part reverts to 1 so in 2015 the unique ID's would look as follows: ACC2015000001, ACC2015000002 .. ACC2014000131

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