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Home > Library > Digital Collections > Archival Digital Accounting Collection > AICPA Historical Collection > AICPA Committees

American Institute of Certified Public Accountants (AICPA) Historical Collection
 

AICPA Committees

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  • Form of regulatory public accounting bill by American Institute of Accountants. Committee on State Legislation

    Form of regulatory public accounting bill

    American Institute of Accountants. Committee on State Legislation

    This Form of Regulatory Public Accounting Bill is presented not as a model bill but as a guide to aid state committees on legislation in planning for state bills. The Institute's committee on state legislation believes it desirable that the various state bills shall conform in principle to this Form of Regulatory Public Accounting Bill but calls attention of state committees on legislation to the fact that many of the details are subject to change to meet the conditions which exist in a particular state. Examples of provisions which may be varied in bills for state enactment are: (1) provisions for personnel of a state board and method of appointment, (2) compensation of board members, (3) educational and experience requirements, and (4) provisions for examination fees and for re-examinations. The Institute's committee on state legislation has prepared this bill with the understanding that each state committee will employ legal counsel and that the form of regulatory bill will be examined by such counsel as to conformity with existing state laws. The following are illustrations of provisions of a state law which will require advice of counsel within the state for which the legislation is drafted: (1) provision for requiring aid of a court in compelling attendance of a witness, and (2) provision for handling of board funds.

  • Postwar taxation: Recommendations by the Committee on Federal Taxation of the American Institute of Accountants by American Institute of Accountants. Committee on Federal Taxation

    Postwar taxation: Recommendations by the Committee on Federal Taxation of the American Institute of Accountants

    American Institute of Accountants. Committee on Federal Taxation

  • Recommendations for Revision of the Internal Revenue Code, October 1, 1944 by American Institute of Accountants. Committee on Federal Taxation

    Recommendations for Revision of the Internal Revenue Code, October 1, 1944

    American Institute of Accountants. Committee on Federal Taxation

  • Officers, council, and committees and admissions since 1942 by American Institute of Accountants

    Officers, council, and committees and admissions since 1942

    American Institute of Accountants

  • Certain Technical Recommendations Dealing with H.R. 7378 by American Institute of Accountants. Committee on Federal Taxation

    Certain Technical Recommendations Dealing with H.R. 7378

    American Institute of Accountants. Committee on Federal Taxation

  • Recommendations for Revision of the Internal Revenue Code Submitted to the Ways and Means Committee, United States House of Representatives, Monday, April 13, 1942 by American Institute of Accountants. Committee on Federal Taxation

    Recommendations for Revision of the Internal Revenue Code Submitted to the Ways and Means Committee, United States House of Representatives, Monday, April 13, 1942

    American Institute of Accountants. Committee on Federal Taxation

  • Statement of Walter A. M. Cooper, Chairman of the Committee on Federal Taxation of the American Institute of Accountants, Before the Senate Finance Committee, August 11, 1942 by Walter A. M. Cooper

    Statement of Walter A. M. Cooper, Chairman of the Committee on Federal Taxation of the American Institute of Accountants, Before the Senate Finance Committee, August 11, 1942

    Walter A. M. Cooper

  • Recommendations for modification of the abnormality and reorganization sections of subchapter E of the Internal Revenue Code relating to excess profits taxes by American Institute of Accountants. Committee on Federal Taxation

    Recommendations for modification of the abnormality and reorganization sections of subchapter E of the Internal Revenue Code relating to excess profits taxes

    American Institute of Accountants. Committee on Federal Taxation

  • Statement of Walter A. M. Cooper, Chairman of the Committee on Federal Taxation of the American Institute of Accountants, Before the Senate Finance Committee, August 21, 1941 by Walter A. M. Cooper

    Statement of Walter A. M. Cooper, Chairman of the Committee on Federal Taxation of the American Institute of Accountants, Before the Senate Finance Committee, August 21, 1941

    Walter A. M. Cooper

  • Recommendations for revision of the internal revenue code, October 14,1940 by American Institute of Accountants. Committee on Federal Taxation

    Recommendations for revision of the internal revenue code, October 14,1940

    American Institute of Accountants. Committee on Federal Taxation

  • Suggestions of the Committee on Federal Taxation of the American Institute of Accountants with Reference to the Contemplated War and/or Excess-Profits Tax Law by American Institute of Accountants. Committee on Federal Taxation

    Suggestions of the Committee on Federal Taxation of the American Institute of Accountants with Reference to the Contemplated War and/or Excess-Profits Tax Law

    American Institute of Accountants. Committee on Federal Taxation

  • Federal tax revision program by American Institute of Accountants. Committee on Federal Taxation

    Federal tax revision program

    American Institute of Accountants. Committee on Federal Taxation

  • McKesson & Robbins case by Samuel J. Broad, Charles F. Coates, F. H. Hurdman, and American Institute of Accountants. Special Committee

    McKesson & Robbins case

    Samuel J. Broad, Charles F. Coates, F. H. Hurdman, and American Institute of Accountants. Special Committee

  • Summary of recommendations for revision of the revenue laws; Proposed changes in the federal revenue law by American Institute of Accountants. Committee on Federal Taxation

    Summary of recommendations for revision of the revenue laws; Proposed changes in the federal revenue law

    American Institute of Accountants. Committee on Federal Taxation

  • Memorandum Filed with the Senate Finance Committee by the Committee on Federal Taxation of the American Institute of Accountants Regarding the Proposed Revenue Act of 1938 (Submitted March 18, 1938) by American Institute of Certified Public Accountants. Committee on Federal Taxation

    Memorandum Filed with the Senate Finance Committee by the Committee on Federal Taxation of the American Institute of Accountants Regarding the Proposed Revenue Act of 1938 (Submitted March 18, 1938)

    American Institute of Certified Public Accountants. Committee on Federal Taxation

  • Report of the Committee on Federal Taxation, Submitted September 23, 1937 by American Institute of Accountants. Committee on Federal Taxation

    Report of the Committee on Federal Taxation, Submitted September 23, 1937

    American Institute of Accountants. Committee on Federal Taxation

  • Directory of theAmerican Society of Certified Public Accountants, 1935-1936 by American Society of Certified Public Accountants

    Directory of theAmerican Society of Certified Public Accountants, 1935-1936

    American Society of Certified Public Accountants

  • Restrictive accountancy legislation by American Institute of Accountants. Committee on State Legislation

    Restrictive accountancy legislation

    American Institute of Accountants. Committee on State Legislation

  • Audits of corporate accounts, Correspondence between the Special Committee on Co-operation with the Stock Exchanges of the the American Institute of Accountants and the Committee on Stock List of the New York Stock Exchange, 1932-1934 by American Institute of Accountants. Special Committee on Co-operation with Stock Exchanges; New York Stock Exchange. Committee on Stock List

    Audits of corporate accounts, Correspondence between the Special Committee on Co-operation with the Stock Exchanges of the the American Institute of Accountants and the Committee on Stock List of the New York Stock Exchange, 1932-1934

    American Institute of Accountants. Special Committee on Co-operation with Stock Exchanges; New York Stock Exchange. Committee on Stock List

  • Directory of theAmerican Society of Certified Public Accountants, December 31, 1934 by American Society of Certified Public Accountants

    Directory of theAmerican Society of Certified Public Accountants, December 31, 1934

    American Society of Certified Public Accountants

  • Report of the Special Committee on International Double Taxation by American Institute of Accountants. Special Committee on International Double Taxation

    Report of the Special Committee on International Double Taxation

    American Institute of Accountants. Special Committee on International Double Taxation

  • Directory of theAmerican Society of Certified Public Accountants, December 15, 1933 by American Society of Certified Public Accountants

    Directory of theAmerican Society of Certified Public Accountants, December 15, 1933

    American Society of Certified Public Accountants

  • Corporate accounts and reports: a discussion of their significance and some suggestions for making them more valuable to investors by American Institute of Accountants. Special Committee on Cooperation with Stock Exchange

    Corporate accounts and reports: a discussion of their significance and some suggestions for making them more valuable to investors

    American Institute of Accountants. Special Committee on Cooperation with Stock Exchange

  • Directory of theAmerican Society of Certified Public Accountants, December 15, 1932 by American Society of Certified Public Accountants

    Directory of theAmerican Society of Certified Public Accountants, December 15, 1932

    American Society of Certified Public Accountants

  • Accounting terminology: Preliminary report of a Special Committee on Terminology by American Institute of Accountants. Committee on Terminology

    Accounting terminology: Preliminary report of a Special Committee on Terminology

    American Institute of Accountants. Committee on Terminology

    In putting before the public a preliminary report prepared by the committee on terminology of the American Institute of Accountants, it is well to emphasize the tentative nature of this work. As the committee says in its preliminary notes, the definitions are put forward not with any thought that they are final but rather to encourage criticism of a constructive kind. The committee probably feels that in many cases better definitions will be found, and suggestions for improvement will be welcome. It is necessary to lay stress upon the tentative nature of this report for two reasons: first, in order that readers may be encouraged to submit reforms, and, second, that there may be no possible misunderstanding as to the position of the American Institute of Accountants. The Institute through its council has authorized publication of this book, but in doing so it specifically withholds official approval of the definitions contained. This seemingly contradictory statement may be explained by the earnest desire of the Institute to do everything possible to stimulate interest in the vitally important question of terminology. So that the report may be subjected to criticisms not only by members of the Institute but by interested people everywhere, it is offered for public sale. Everyone who feels that there may be improvement in any definition or that other definitions should be included is invited to submit his or her recommendations.

  • Accounting terminology: preliminary report of a Special Committee on Terminology by American Institute of Accountants. Committee on Terminology, Alphyon Perry Richardson, and Walter Mucklow

    Accounting terminology: preliminary report of a Special Committee on Terminology

    American Institute of Accountants. Committee on Terminology, Alphyon Perry Richardson, and Walter Mucklow

  • Directory of theAmerican Society of Certified Public Accountants, November 15, 1931 by American Society of Certified Public Accountants

    Directory of theAmerican Society of Certified Public Accountants, November 15, 1931

    American Society of Certified Public Accountants

  • Directory of theAmerican Society of Certified Public Accountants, May 1, 1930 by American Society of Certified Public Accountants

    Directory of theAmerican Society of Certified Public Accountants, May 1, 1930

    American Society of Certified Public Accountants

  • Directory of theAmerican Society of Certified Public Accountants, November 15, 1930 by American Society of Certified Public Accountants

    Directory of theAmerican Society of Certified Public Accountants, November 15, 1930

    American Society of Certified Public Accountants

  • Directory of theAmerican Society of Certified Public Accountants, May 1, 1929 by American Society of Certified Public Accountants

    Directory of theAmerican Society of Certified Public Accountants, May 1, 1929

    American Society of Certified Public Accountants

  • Directory of theAmerican Society of Certified Public Accountants, November 15, 1929 by American Society of Certified Public Accountants

    Directory of theAmerican Society of Certified Public Accountants, November 15, 1929

    American Society of Certified Public Accountants

  • Directory of theAmerican Society of Certified Public Accountants, May 1, 1928 by American Society of Certified Public Accountants

    Directory of theAmerican Society of Certified Public Accountants, May 1, 1928

    American Society of Certified Public Accountants

  • Directory of theAmerican Society of Certified Public Accountants, November 30, 1928 by American Society of Certified Public Accountants

    Directory of theAmerican Society of Certified Public Accountants, November 30, 1928

    American Society of Certified Public Accountants

  • Directory of theAmerican Society of Certified Public Accountants, May 1, 1927 by American Society of Certified Public Accountants

    Directory of theAmerican Society of Certified Public Accountants, May 1, 1927

    American Society of Certified Public Accountants

  • Directory of theAmerican Society of Certified Public Accountants, February 1, 1926 by American Society of Certified Public Accountants

    Directory of theAmerican Society of Certified Public Accountants, February 1, 1926

    American Society of Certified Public Accountants

  • Directory of theAmerican Society of Certified Public Accountants, January 1, 1925 by American Society of Certified Public Accountants

    Directory of theAmerican Society of Certified Public Accountants, January 1, 1925

    American Society of Certified Public Accountants

  • Directory of theAmerican Society of Certified Public Accountants, June 1, 1925 by American Society of Certified Public Accountants

    Directory of theAmerican Society of Certified Public Accountants, June 1, 1925

    American Society of Certified Public Accountants

  • Directory of theAmerican Society of Certified Public Accountants, June 1, 1924 by American Society of Certified Public Accountants

    Directory of theAmerican Society of Certified Public Accountants, June 1, 1924

    American Society of Certified Public Accountants

  • Letter to Membership Re: Treasury Decision 3414 by American Institute of Accountants. Committee on Federal Lelgislation

    Letter to Membership Re: Treasury Decision 3414

    American Institute of Accountants. Committee on Federal Lelgislation

  • Rules of professional conduct: including amendments and additions prepared by the Committee on Professional Ethics and approved by the Council prior to September 30, 1919 by American Institute of Accountants. Committee on Professional Ethics

    Rules of professional conduct: including amendments and additions prepared by the Committee on Professional Ethics and approved by the Council prior to September 30, 1919

    American Institute of Accountants. Committee on Professional Ethics

    Rules of Professional Conduct are eleven in number in 1919.

  • Report of Committee on Administration of Endowment by American Institute of Accountants. Committee on Administration of Endowment

    Report of Committee on Administration of Endowment

    American Institute of Accountants. Committee on Administration of Endowment

  • Rules of professional conduct: prepared by the Committee on Professional Ethics and approved by the Council April 9, 1917 by American Institute of Accountants. Committee on Professional Ethics

    Rules of professional conduct: prepared by the Committee on Professional Ethics and approved by the Council April 9, 1917

    American Institute of Accountants. Committee on Professional Ethics

    Rules of Professional Conduct are eight in number in 1917.

  • Report of Special Committee on Form of Organization of Association by American Association of Public Accountants. Special Committee on Form of Organization of Association

    Report of Special Committee on Form of Organization of Association

    American Association of Public Accountants. Special Committee on Form of Organization of Association

  • Report of Special Committee on Form of Organization of Association by American Association of Public Accountants. Special Committee on Form of Organization of Association

    Report of Special Committee on Form of Organization of Association

    American Association of Public Accountants. Special Committee on Form of Organization of Association

    At a meeting of the Special Committee on Guarantee Fund held September 30th, 1910, the secretary reported that up to date One hundred and thirty-nine (139) members have subscribed Twenty-five ($25) Dollars each, and Fifty-four (54) Ten ($10) Dollars each. This makes a GUARANTEE FUND of more than Four Thousand Dollars ($4,000) per annum for the next three years, all or any part of which may be called for by the Board of Trustees of the Association. An alphabetical list of the names and addresses of the subscribers is appended. In response to requests made of them, several members of the Association have contributed their views on the question of employing an executive secretary. A copy of these opinions is presented herewith.

  • Letter re: Rates of Depreciation by Robert H. Montgomery and American Association of Public Accountants. Committee on Federal Legislation

    Letter re: Rates of Depreciation

    Robert H. Montgomery and American Association of Public Accountants. Committee on Federal Legislation

  • Report of Educational Committee of the American Association of Public Accountants Giving Information of the Department of Commerce, Accounts and Finance of One Hundred of the Leading Universities in the United States by American Association of Public Accountants

    Report of Educational Committee of the American Association of Public Accountants Giving Information of the Department of Commerce, Accounts and Finance of One Hundred of the Leading Universities in the United States

    American Association of Public Accountants

  • Report of the Committee on Standard Schedules for Uniform Reports upon Municipal Industries and Public Service Corporations by American Association of Public Accountants. Committee on Standard Schedules for Uniform Reports upon Municipal Industries and Public Service Corporations

    Report of the Committee on Standard Schedules for Uniform Reports upon Municipal Industries and Public Service Corporations

    American Association of Public Accountants. Committee on Standard Schedules for Uniform Reports upon Municipal Industries and Public Service Corporations

  • Supplementary Brief Submitted to the Joint Insurance Committee of the Senate and Assembly of the State of New York by American Association of Public Accountants. Joint Committee on Insurance and New York State Society of Certified Public Accountants. Joint Committee on Insurance

    Supplementary Brief Submitted to the Joint Insurance Committee of the Senate and Assembly of the State of New York

    American Association of Public Accountants. Joint Committee on Insurance and New York State Society of Certified Public Accountants. Joint Committee on Insurance

 

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