Document Type

Article

Publication Date

1972

Abstract

As far back as 1917 it was urged that auditors in the United States should be appointed or selected by the stockholders in accordance with the practice in Great Britain and in Canada, and that state laws or company by-laws should contain a provision for an independent report on the affairs of the company by an auditor appointed by the stockholders.

Relational Format

article

Series Title

Accounting Series Release No. 123;Securities Act of 1933 Release No. 5237;Securities Exchange Act of 1934 Release No. 9548;Public Utility Holding Company Act of 1935 Release No. 17514;Investment Company Act of 1940 Release No. 7091

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