1961
Revision of articles 7 and 12 of regulation S-X, United States. Securities and Exchange Commission
Recommended System of Account Classifications for Small Business Investment Companies, revised January 1, 1961, United States. Small Business Administration. Investment Division
1960
Handbook of small business finance (1960), Ralph B. Tower and United States. Small Business Administration
Adoption of amendments to rule 6-02-9 of article 6 of regulation S-X and rule 2a-4 under the Investment Company Act of 1940 with respect to provision by registered investment companies for federal income tax purposes, United States. Securities and Exchange Commission
Statement of administrative policy regarding balance sheet treatment of credit equivalent to reduction in income taxes, United States. Securities and Exchange Commission
Response to comment on statement of administrative policy regarding balance sheet treatment of credit equivalent to reduction in income taxes, United States. Securities and Exchange Commission and Andrew Barr
1959
Appalachian Power Company, Ohio Power Company and Indiana & Michigan Electric Company, Plaintiffs against American Institute of Certified Public Accountants, L. H. Penney, William W. Werntz and Carman G. Blough, Defendants. Memorandum on Behalf of Appellees in Opposition to Appellants' Motion for Injunction Pending Appeal, American Institute of Certified Public Accountants (AICPA)
Appalachian Power Company, Ohio Power Company and Indiana & Michigan Electric Company, Plaintiffs against American Institute of Certified Public Accountants, L. H. Penney, William W. Werntz and Carman G. Blough, Defendants. Order to Show Cause,, United States District Court for the Southern District of New York
Uniform system of accounts for carriers by inland and coastal waterways, United States. Interstate Commerce Commission
Amendment to minimum audit requirements prescribed in form X-17A-5 under the Securities Exchange Act of 1934, United States. Securities and Exchange Commission
In the matter of Bollt and Shapiro, Theodore Bollt, and Bernard L. Shapiro, file no. 4-92 Rule II(e) - Rules of Practice: Findings and opinion of the Commission, United States. Securities and Exchange Commission
Revision of uniform system of accounts for Public Utility Holding Company Act of 1935 governing the preservation and destruction of books of account and other records of registered holding companies, United States. Securities and Exchange Commission
1958
Report on research project OSM-R2, use of statistical sampling techniques in United States Army Audit Agency Audit Activities, United States. Army Audit Agency
Uniform system of accounts for class I and class II common and contract motor carriers of property prescribed by the Interstate Commerce Commission in accordance with part II of the Interstate Commerce Act, Issue of 1958, Revised to January 1, 1958, United States. Interstate Commerce Commission
Amendment of rule 2-01 of regulation s-x, United States. Securities and Exchange Commission
Amendment to rule 1-01 of article 1 and rule 5A-01 of article 5A of regulation S-X, United States. Securities and Exchange Commission
Independence of certifying accountants - Compilation of representative administrative rulings in cases involving the independence of accountants, United States. Securities and Exchange Commission
Regulation S-X: form and content of financial statements as in effect August 20, 1958, United States. Securities and Exchange Commission
1957
Financial accounting for local and state school systems: standard receipt and expenditure accounts (1957), Paul L. Reason, Alpheus L. White, and United States. Office of Education
Uniform system of accounts for railroad companies. Prescribed by the Interstate Commerce Commission in accordance with section 20 of the Interstate commerce act. Issue of 1957, as amended to January 1, 1957, United States. Interstate Commerce Commission
In the matter of Touche, Niven, Bailey & Smart, et al. (File no. 4-77) (Rule II(e) - Rules of Practice), United States. Securities and Exchange Commission
1956
General rules and regulations under the Securities Act of 1933 as in effect July 2, 1956, United States. Securities and Exchange Commission
Regulation S-X: form and content of financial statements as amended to and including January 10, 1955, Reprinted as of November 1, 1956, United States. Securities and Exchange Commission
1955
Employment opportunities for women in professional accounting, Lillian V. Inke
Uniform system of accounts for multi-family and group housing projects insured under the National Housing Act, June 13, 1955, United States. Federal Housing Administration
1954
Disposition of Rule II(e) proceedings against certifying accountant alleged to have failed to observe appropriate audit requirements as to financial statements of broker-dealer under Rule X-17A-5 under the Securities Exchange Act of 1934, United States. Securities and Exchange Commission
1953
Internal revenue investigation. Report to the Committee on Ways and Means, House of Representatives, by the Subcommittee on Administration of the Internal Revenue Laws, United States. Congress. House. Committee on Ways and Means
Adoption of amendments of certain rules of article 6 of regulation S-X, United States. Securities and Exchange Commission
Adoption of rule 3-20 (d) of article 3 of regulation S-X, United States. Securities and Exchange Commission
Amendments to certain rules of article 6 of regulation S-X, United States. Securities and Exchange Commission
Regulation S-X: form and content of financial statements as amended to and including November 3, 1953, United States. Securities and Exchange Commission
1952
Audit: Contract audit manual, United States. Department of the Army, United States. Navy Department, and United States. Department of the Air Force
Uniform system of accounts for pipe line companies prescribed by the Interstate Commerce Commission in accordance with section 20 of the Interstate Commerce Act, issue of 1952, Revised to July 1, 1952, United States. Interstate Commerce Commission
Uniform system of accounts for railroad companies. Prepared by the Interstate Commerce Commission in accordance with section 20 of the Interstate commerce act, issue of 1952, Effective October 1, 1952, United States. Interstate Commerce Commission
Findings and opinion of the Commission in the matter of Haskins & Sells and Andrew Stewart, file no. 4-166 (Rules of Practice -- Rule II (e)), United States. Securities and Exchange Commission
1951
Uniform system of accounts prescribed for natural gas companies subject to the provisions of the Natural Gas Act, effective January 1, 1940 with amendments effective January 1, 1951, United States. Federal Power Commission
Relating to the laws and regulations governing the recognition of agents, attorneys and other persons representing claimants before the Treasury Department and offices thereof; Department circular no. 230 (as revised to December 7, 1951); Circular 230 (as revised to December 7, 1951), United States. Internal Revenue Service
Adoption of revised form U5S, United States. Securities and Exchange Commission
Regulation S-X: form and content of financial statements as amended to and including March 12, 1951, United States. Securities and Exchange Commission
1950
Overtime Compensation Under the Fair Labor Standards Act of 1938, as Amended, January 1950; Interpretative Bulletin Part 778, United States. Department of Labor
Amendment of regulation S-X, United States. Securities and Exchange Commission
Amendment of rule N-8B-2; Adoption of form N-8B-4 and rule N-8C-4; Adoption of article 6B of regulation S-X, United States. Securities and Exchange Commission
Notice of proposal to amend regulation S-X, United States. Securities and Exchange Commission
Securities and Exchange Commission today announced a general revision of Articles 1, 2, 3, 4, 5 and 11 of Regulation S-X, United States. Securities and Exchange Commission
1949
Establishing and operating a letter shop, United States. Bureau of Foreign and Domestic Commerce. Office of Industry and Commerce
REA handbook for field auditors, United States. Rural Electrification Administration. Finance Division.
Findings and opinion of the Commission in the matter of proceedings under Rule II (e) of the Rules of Practice, to determine whether the privilege of Barrow, Wade, Guthrie & Co., Henry H. Dalton and Everett L. Mangam to practice as accountants before the Securities and Exchange Commission should be denied, temporarily or permanently., United States. Securities and Exchange Commission
In the matter of F. G. Masquelette & Co., Cotton Exchange Building, Houston, Texas, and J. E. Cassel, 209 North Second Street, Albuquerque, New Mexico (Rule II (e), Rules of Practice): Findings and opinion of the Commission, United States. Securities and Exchange Commission
In the matter of F. G. Masquelette & Co., Cotton Exchange Building, Houston, Texas, and J. E. Cassel, 209 North Second Street, Albuquerque, New Mexico (Rule II (e), Rules of Practice): Findings and opinion of the Commission, United States. Securities and Exchange Commission
1948
Small businessman and his financial statements, Gerald McFadden Francis
Uniform system of accounts for class I common and contract motor carriers of property prescribed by the Interstate Commerce Commission in accordance with part II of the Interstate Commerce Act, Issue of 1948, Effective January 1, 1948, United States. Interstate Commerce Commission
Amendment of Regulation S-X by adoption of Article 5A; Amendment to Article 1, Rule 1-01; Article 4, Rule 4-14; Article 5, Rule 5-01; Article 12, Rule 12-06, Rule 12-06A and Rule 12-07; Amendments to Form 10 and Form 10-K., United States. Securities and Exchange Commission
In the matter of Drayer-Hanson, Incorporated, file no. 2-6670, Securities Act of 1933 Section 8 (e), United States. Securities and Exchange Commission
Notice of proposal to amend regulation S-X, United States. Securities and Exchange Commission
1947
Simplified accounting for wholesale groceries, John Rundell Bromell and United States. Department of Commerce
Manual of accounting procedure for federal credit unions, Federal Deposit Insurance Corporation
In the matter of Williams & Kingsolver, 420 Exchange National Bank Buildling, Colorado Springs, Colorado; File No. 4-61-5 (Rule II (e), Rules of Practice): Findings and opinion of the Commission, United States. Securities and Exchange Commission
Notice of proposals to amend rule N-8B-2 and to adopt form N-8B-4 and rule N-8C-4 under the Investment Company Act of 1940, United States. Securities and Exchange Commission
Notice of proposal to issue a release in the accounting series regarding the use of public accountants' names in connection with summary earnings tables included in registration statements filed under the Securities Act of 1933, United States. Securities and Exchange Commission
Regulation S-X: form and content of financial statements as amended to and including April 1, 1947, United States. Securities and Exchange Commission
Securities and Exchange Commission today announced the adoption of an amendment to Rule 6-10 (a) (1) of Regulation S-X..., United States. Securities and Exchange Commission
Securities and Exchange Commission today announced the issuance of an opinion in its Accounting Series indicating the circumstances under which independent public 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, United States. Securities and Exchange Commission and Earle C. King
Relating to the laws and regulations governing the recognition of agents, attorneys and other persons representing claimants before the Treasury Department and offices thereof; Department circular no. 230 (as revised May 29, 1947); Circular 230 (as revised May 29, 1947), United States. Treasury Department
1946
Distribution cost analysis, United States. Bureau of Foreign and Domestic Commerce
Regulation S-X: form and content of financial statements as amended to and including April 1, 1946, United States. Securities and Exchange Commission
Securities and Exchange Commission announced today that a public conference will be held on July 9, 1946 to consider a proposal made by its staff for the revision of Article 6 of Regulation S-X which governs the form and content of financial statements of management investment companies other than those which are issuers of periodic payment plan certificates, United States. Securities and Exchange Commission
Securities and Exchange Commission today announced a general revision of its requirements as to the form and content of financial statements filed by management investment companies other than those which are issuers of periodic payment plan certificates, United States. Securities and Exchange Commission
Securities and Exchange Commission today announced a general revision of its requirements as to the form and content of financial statements filed by management investment companies other than those which are issuers of periodic payment plan certificates, United States. Securities and Exchange Commission
Securities and Exchange Commission today announced the adoption of an amendment to Regulation S-X designed to provide for special disclosure of war costs, losses, and expenses currently being recognized, United States. Securities and Exchange Commission
Securities and Exchange Commission today announced the adoption of an amendment to Regulation S-X redesignating Rule 6-10 under Article 6A as Rule 6-10A, United States. Securities and Exchange Commission
Securities and Exchange Commission today announced the issuance of a release in its Accounting Series discussing a problem that may face management investment companies in complying with the requirements of the recently revised Article 6 of Regulation S-X which governs the form and content of financial statements filed with the Commission by management investment companies, United States. Securities and Exchange Commission and William W. Werntz
1945
In the matter of Charges in Lieu of Taxes: Statement of the Commission's opinion regarding Charges in Lieu of Income Taxes and Provisions for Income Taxes in the profit and loss statement, United States. Securities and Exchange Commission
Securities and Exchange Commission today made public the following information concerning private proceedings involving a certified public accountant., United States. Securities and Exchange Commission
Securities and Exchange Commission today made public an opinion of its Chief Accountant in its Accounting Series discussing certain problems as to the presentation in financial statements of Federal income and excess profits taxes, United States. Securities and Exchange Commission and William W. Werntz
Securities and Exchange Commission today made public an opinion of its Chief Accountant in its Accounting Series discussing the propriety of writing down goodwill by means of charges to capital surplus, United States. Securities and Exchange Commission and William W. Werntz
Administrative audit procedures for a cost-plus-a-fixed-fee supply contracts, United States. War Department
1944
Administration of the contract settlement act : report of the War Contracts Subcommittee to the Committee on Military Affairs, pursuant to S. Res. 198, a resolution to investigate war contracts, the termination of war contracts, and related problems. December 13, 1944, United States. Congress. Senate. Committee on Military Affairs
Uniform article for the termination of government fixed-price war supply contracts and Statement of principles for determination of costs upon termination of government fixed-price supply contracts, released January 8, 1944, United States. Office of War Mobilization
In the matter of C. Cecil Bryant, 107 East Broadway, Ocala, Florida: File No. 4-52-5: Rule II (e), rule of practice:Findings and opinion of the Commission, United States. Securities and Exchange Commission
Securities and Exchange Commission today announced that preliminary to a reprinting of Regulation S--X, it had adopted a formal amendment to Rule 1-01..., United States. Securities and Exchange Commission
Securities and Exchange Commission today announced the publication of an additional release in its Accounting Series dealing with the independence of certifying accountants, United States. Securities and Exchange Commission and William W. Werntz
1943
Statement Before the Ways and Means Committee of the United States House of Representatives, Walter A. Cooper and American Institute of Certified Public Accountants. Committee on Federal Taxation
Uniform system of accounts for domestic air carriers, United States. Civil Aeronautics Board
Regulations to govern the preservation of records of class I motor carriers prescribed by the Interstate Commerce Commission in accordance with section 220 of the Interstate Commerce Act, Issue of 1942, Effective on July 1, 1942, United States. Interstate Commerce Commission
Securities and Exchange Commission today announced the adoption of amendments to Rules 5-04 and 12-06 of Regulation S-X, United States. Securities and Exchange Commission
Securities and Exchange Commission today announced the adoption of two amendments to Regulation S-X prescribing the manner in which original cost data and other components of utility plant are to be shown in balance sheets of public utility companies and consolidated balance sheets of public utility holding companies filed with the Commission, United States. Securities and Exchange Commission
Securities and Exchange Commission today announced the adoption of two amendments to Rule 2-01 of Regulation S-X dealing with the qualifications of accountants certifying financial statements required to be filed with it, United States. Securities and Exchange Commission
Securities and Exchange Commission today made public an opinion in its Accounting Series indicating the disclosure to be made in financial statements with respect to reserves established to provide for possible losses and other contingencies arising out of existing war conditions, United States. Securities and Exchange Commission and William W. Werntz
Securities and Exchange Commission today made public an opinion in its Accounting Series regarding the treatment of premiums paid upon the redemption of preferred stock, United States. Securities and Exchange Commission and William W. Werntz
Securities and Exchange Commission today made public an opinion in its Accounting Series regarding the treatment of premiums paid upon the redemption of preferred stock, United States. Securities and Exchange Commission and William W. Werntz
1942
Priorities instructions: February 18, 1942, United States. Joint Army and Navy Munitions Board
In the matter of proceedings under Rule II (e) of the rules of practice, to determine whether the privileges of Kenneth N. Logan to practice as an accountant before the Securities and Exchange Commission should be denied, temporarily or permanently; File no. 4-29-5: Findings and opinion of the Commission, United States. Securities and Exchange Commission
Regulation S-X: form and content of financial statements as amended to and including May 15, 1942, United States. Securities and Exchange Commission
Securities and Exchange Commission announced today that it has rescinded form 15-K which was used for reports of investment companies under Section 13 of the Securities Exchange Act of 1934, United States. Securities and Exchange Commission
Securities and Exchange Commission today announced the adoption of amendments to Rules 3-01, 3-02, 5-02, 5-04, 12-06, 12-08, and 12-14 of Regulation S-X, United States. Securities and Exchange Commission
Securities and Exchange Commission today announced the adoption of an amendment to Regulation S-X so as to make that regulation applicable to the form and content of financial statements filed by unincorporated management investment companies which are issuers of periodic payment plan certificates, United States. Securities and Exchange Commission
Securities and Exchange Commission today announced the adoption of an amendment to Rule 12-16 of Regulation S-X so as to make it clear that Note 5 to the schedule therein prescribed requires information relative to rents and royalties only if the aggregate amount thereof is significant, United States. Securities and Exchange Commission
Securities and Exchange Commission today announced the adoption of an amendment to Rule 2-01 of Regulation S-X dealing with the qualifications of accountants certifying financial statements required to be filed with it, United States. Securities and Exchange Commission
Securities and Exchange Commission today announced the adoption of certain revisions, effective January 1, 1943, to its Uniform System of Accounts for Public Utility Holding Companies, United States. Securities and Exchange Commission
Securities and Exchange Commission today announced the adoption of changes in Regulation S-X making that regulation applicable to the form and content of financial statements filed by unit investment trusts, including unit investment trust's which are issuers of periodic payment plan certificates, United States. Securities and Exchange Commission