Document Type

Article

Publication Date

1947

Abstract

Notice is hereby given that the Securities and Exchange Commission has under consideration a proposal to issue a release, pursuant to the Securities Act of 1933; particularly Sections 6, 1, 8, 10 and 19 (a), in its Accounting Series indicating the circumstances under which independent accountants may properly express an opinion, and the form of such opinion, with respect to summary earnings tables to be included in registration statements filed under the Securities Act of 1933.

Relational Format

article

Series Title

Accounting Series Release No. 061;Securities Act of 1933 Release No. 3217

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