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Publication Date

1976

Abstract

The idea of a classification of accounting services originated with John R. Wildman who was the senior technical partner for the firm of Haskins & Sells during the 1920's and under whose direction the writer was employed fifty years ago. Haskins & Sells has continued the use of classification of accountancy services, originally adopted in 1925, to this date modified as required by the enactment of the Federal Securities Acts.

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