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American Institute of Certified Public Accountants (AICPA) Historical Collection
 

Guides, Handbooks and Manuals

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  • Ethics and Regulation. Address Before Ohio Society of CPAs, Cleveland, 11/20/72 by Wallace E. Olson

    Ethics and Regulation. Address Before Ohio Society of CPAs, Cleveland, 11/20/72

    Wallace E. Olson

  • Facing the Critics of Business. before Association for Corporate Growth, December 12, 1972, New York by Wallace E. Olson

    Facing the Critics of Business. before Association for Corporate Growth, December 12, 1972, New York

    Wallace E. Olson

  • Let's Blame the Auditors, before Joint Meeting of the Massachusetts Society of CPA's and the New England Chapter of Robert Morris Associates, November 21, 1972 Boston, Massachusetts by Wallace E. Olson

    Let's Blame the Auditors, before Joint Meeting of the Massachusetts Society of CPA's and the New England Chapter of Robert Morris Associates, November 21, 1972 Boston, Massachusetts

    Wallace E. Olson

  • Remarks at the State Society Planning Conference, St. Louis, Nov. 14, 1972 by Wallace E. Olson

    Remarks at the State Society Planning Conference, St. Louis, Nov. 14, 1972

    Wallace E. Olson

  • Speech Before 1972 Graduate Accounting Conference Pennsylvania Institute of CPAs, September 21-22, 1972, State College, Pa. by Wallace E. Olson

    Speech Before 1972 Graduate Accounting Conference Pennsylvania Institute of CPAs, September 21-22, 1972, State College, Pa.

    Wallace E. Olson

  • Client-Auditor Relationship: Is More Independence Needed? Address Before The Cleveland Chapter of the Society of Certified Public Accountants, April 24, 1972, The Theatrical Restauran,t Cleveland, Ohio by Leonard M. Savoie

    Client-Auditor Relationship: Is More Independence Needed? Address Before The Cleveland Chapter of the Society of Certified Public Accountants, April 24, 1972, The Theatrical Restauran,t Cleveland, Ohio

    Leonard M. Savoie

  • Financial Accounting Standards: Regulation or Self Regulation? Stanford Lectures in Accounting sponsored by Price Waterhouse Foundation, May 31, 1972, Stanford University, Stanford, California by Leonard M. Savoie

    Financial Accounting Standards: Regulation or Self Regulation? Stanford Lectures in Accounting sponsored by Price Waterhouse Foundation, May 31, 1972, Stanford University, Stanford, California

    Leonard M. Savoie

  • Recent Developments in Accounting. Address before The Financial Analysts Federation 25th Annual Conference, New York Hilton, May 23, 1972 by Leonard M. Savoie

    Recent Developments in Accounting. Address before The Financial Analysts Federation 25th Annual Conference, New York Hilton, May 23, 1972

    Leonard M. Savoie

  • What's in the Hopper of the APB? Address Before Financial Executives Institute, Southern Connecticut Chapter, Darien, Connecticut February 2, 1972 by Leonard M. Savoie

    What's in the Hopper of the APB? Address Before Financial Executives Institute, Southern Connecticut Chapter, Darien, Connecticut February 2, 1972

    Leonard M. Savoie

  • Working with the Revenue code - 1972 by Don J. Summa

    Working with the Revenue code - 1972

    Don J. Summa

  • Provisions in CPA Laws & Regulation by United States. Army Audit Agency and American Institute of Certified Public Accountants (AICPA)

    Provisions in CPA Laws & Regulation

    United States. Army Audit Agency and American Institute of Certified Public Accountants (AICPA)

  • Accounting Firms & Practitioners 1971 by American Institute of Certified Public Accountants (AICPA)

    Accounting Firms & Practitioners 1971

    American Institute of Certified Public Accountants (AICPA)

  • Resolution on Continuing Education (May 12, 1971): Guidelines Recommended in the Resolution on Continuing Education; CPE Update 2 by American Institute of Certified Public Accountants (AICPA)

    Resolution on Continuing Education (May 12, 1971): Guidelines Recommended in the Resolution on Continuing Education; CPE Update 2

    American Institute of Certified Public Accountants (AICPA)

  • Corporate Accountabiity: A Challenge to Business by Marshall S. Armstrong

    Corporate Accountabiity: A Challenge to Business

    Marshall S. Armstrong

  • New Thinking on Environmental and Social Problems by Mashall S. Armstrong

    New Thinking on Environmental and Social Problems

    Mashall S. Armstrong

  • Guide to Federal tax elections; Studies in Federal taxation 3 by Joel M. Forster

    Guide to Federal tax elections; Studies in Federal taxation 3

    Joel M. Forster

  • Tax planning techniques for individuals; Studies in federal taxation 2 by Stuart R. Josephs

    Tax planning techniques for individuals; Studies in federal taxation 2

    Stuart R. Josephs

  • Role of the Accounting Technician in Public Accounting by Park E. Leathers and American Institute of Certified Public Accountants. Special Educational Projects

    Role of the Accounting Technician in Public Accounting

    Park E. Leathers and American Institute of Certified Public Accountants. Special Educational Projects

  • Accentuating Accountability by Leonard M. Savoie

    Accentuating Accountability

    Leonard M. Savoie

  • Accountability and the Accounting Profession. Address before Milwaukee Chapter National Association of Accountants and Wisconsin Society of Certified Public Accountants, February 15, 1971, The Bavarian Inn, Milwaukee, Wisconsin by Leonard M. Savoie

    Accountability and the Accounting Profession. Address before Milwaukee Chapter National Association of Accountants and Wisconsin Society of Certified Public Accountants, February 15, 1971, The Bavarian Inn, Milwaukee, Wisconsin

    Leonard M. Savoie

  • Address before State Society Planning Conference, Atlanta, November 10, 1971 by Leonard M. Savoie

    Address before State Society Planning Conference, Atlanta, November 10, 1971

    Leonard M. Savoie

  • AICPA and New Accounting Guidelines. Address before The American Management Association American, New York, April 26, 1971 by Leonard M. Savoie

    AICPA and New Accounting Guidelines. Address before The American Management Association American, New York, April 26, 1971

    Leonard M. Savoie

  • Meeting Public Demands for Accountability. Address before The West Virginia Society of CPAs June 7, 1971, The Greenbrier, White Sulphur Springs, West Virginia by Leonard M. Savoie

    Meeting Public Demands for Accountability. Address before The West Virginia Society of CPAs June 7, 1971, The Greenbrier, White Sulphur Springs, West Virginia

    Leonard M. Savoie

  • Meeting the Demand for Informative Annual Reports to Stockholders by Leonard M. Savoie

    Meeting the Demand for Informative Annual Reports to Stockholders

    Leonard M. Savoie

  • Meeting the Demand for Informative Annual Reports to Stockholders by Leonard M. Savoie

    Meeting the Demand for Informative Annual Reports to Stockholders

    Leonard M. Savoie

  • New Developments in Lease Financing. Address before The First Annual Business Financing Conference Co-sponsored by Business Week and Institutional Investor, December 16, 1971, Statler Hilton Hotel, New York City by Leonard M. Savoie

    New Developments in Lease Financing. Address before The First Annual Business Financing Conference Co-sponsored by Business Week and Institutional Investor, December 16, 1971, Statler Hilton Hotel, New York City

    Leonard M. Savoie

  • Re: Securities Exchange Act Release No. 9169 by Leonard M. Savoie

    Re: Securities Exchange Act Release No. 9169

    Leonard M. Savoie

  • Review of Some Developments in Formulation of Accounting Principles by Leonard M. Savoie

    Review of Some Developments in Formulation of Accounting Principles

    Leonard M. Savoie

  • Review of Some Developments in Formulation of Accounting Principles, Financial Analysts Federation, 24th Annual Conference, September 21, 1971, New York, New York by Leonard M. Savoie

    Review of Some Developments in Formulation of Accounting Principles, Financial Analysts Federation, 24th Annual Conference, September 21, 1971, New York, New York

    Leonard M. Savoie

  • Role of the Auditor. Address before Illinois Society of Certified Public Accountants, Robert Morris Associates. Chicago-Midwest Credit Management Association, January 12, 1971, Holiday Inn, Hillside, Illinois by Leonard M. Savoie

    Role of the Auditor. Address before Illinois Society of Certified Public Accountants, Robert Morris Associates. Chicago-Midwest Credit Management Association, January 12, 1971, Holiday Inn, Hillside, Illinois

    Leonard M. Savoie

  • Time for Self-Renewal in the Accounting Profession. Address before The 56th Annual Meeting of the Texas Society of CPAs, Austin, Texas, June 21, 1971 by Leonard M. Savoie

    Time for Self-Renewal in the Accounting Profession. Address before The 56th Annual Meeting of the Texas Society of CPAs, Austin, Texas, June 21, 1971

    Leonard M. Savoie

  • Analysis of the Tax reform Act of 1969 by Gilbert Simonetti and Harry Z. Garian

    Analysis of the Tax reform Act of 1969

    Gilbert Simonetti and Harry Z. Garian

  • Working with the Revenue code - 1971 by Don J. Summa

    Working with the Revenue code - 1971

    Don J. Summa

  • Accounting -- a social force: a pattern speech by American Institute of Certified Public Accountants

    Accounting -- a social force: a pattern speech

    American Institute of Certified Public Accountants

  • Summaries of ethics rulings by American Institute of Certified Public Accountants

    Summaries of ethics rulings

    American Institute of Certified Public Accountants

    The Q&A's which follow were prepared by the staff as an aid to practitioners in resolving ethical problems. While every effort has been made to reflect accurately the files from which the Q&A's were prepared, and to avoid duplication, we recognize that we may not have been successful in every case. Therefore, it cannot be emphasized too strongly that in the summarization process an element of distortion may have been introduced in either the statement of the question or in the committee's reply. It must also be kept in mind that the ethics of the profession change to meet changing needs, and any of the Q&A's in this booklet could become outdated by a future ruling. Some of the positions taken may be at variance with the position of a reader's state board of accountancy or CPA society, and consultation with local organizations before taking action on any ethics matter is advised. Accordingly, the Q&A's in this booklet should be considered as a guide only and should not be taken to represent the official position of the division on any of the matters discussed herein. Members are urged to communicate directly with the division whenever they are unable to find authoritative information on specific ethical points.

  • Career as a Certified Public Accountant by American Institute of Certified Public Accountants (AICPA)

    Career as a Certified Public Accountant

    American Institute of Certified Public Accountants (AICPA)

  • Designers of Order: The Story of Accounting Briefly Told by American Institute of Certified Public Accountants (AICPA)

    Designers of Order: The Story of Accounting Briefly Told

    American Institute of Certified Public Accountants (AICPA)

  • Statement for the Conglomerate Merger Hearings of the Antitrust Subcommittee of the House Committee on the Judiciary, June 15, 1970 by American Institute of Certified Public Accountants (AICPA)

    Statement for the Conglomerate Merger Hearings of the Antitrust Subcommittee of the House Committee on the Judiciary, June 15, 1970

    American Institute of Certified Public Accountants (AICPA)

  • We Are Involved: The CPA - His Career, His Contribution to Society by American Institute of Certified Public Accountants (AICPA)

    We Are Involved: The CPA - His Career, His Contribution to Society

    American Institute of Certified Public Accountants (AICPA)

  • What's It Like to Be an Accountant? by American Institute of Certified Public Accountants (AICPA)

    What's It Like to Be an Accountant?

    American Institute of Certified Public Accountants (AICPA)

  • Going Public? by American Institute of Certified Public Accountants. Special Committee to Study Displacement of CPA Firms

    Going Public?

    American Institute of Certified Public Accountants. Special Committee to Study Displacement of CPA Firms

  • Recruiting Accountants -- The Institute's Role by John Ashworth and Martin Rosenberg

    Recruiting Accountants -- The Institute's Role

    John Ashworth and Martin Rosenberg

  • Computing earnings per share: unofficial accounting interpretations of APB Opinion no. 15 by J. T. Ball

    Computing earnings per share: unofficial accounting interpretations of APB Opinion no. 15

    J. T. Ball

  • Computing earnings per share: unofficial accounting interpretations of APB Opinion no. 15 by J. T. Ball and American Institute of Certified Public Accountants. Accounting Principles Board. Opinions of the Accounting Principles Board, 15

    Computing earnings per share: unofficial accounting interpretations of APB Opinion no. 15

    J. T. Ball and American Institute of Certified Public Accountants. Accounting Principles Board. Opinions of the Accounting Principles Board, 15

  • Rise of the accounting profession, v. 2. To responsibility and authority, 1937-1969; by John L. Carey

    Rise of the accounting profession, v. 2. To responsibility and authority, 1937-1969;

    John L. Carey

  • Current State of the Accounting Profession: A Confidential Report on an Informal Inquiry Among Some of its Leaders by John Lawler

    Current State of the Accounting Profession: A Confidential Report on an Informal Inquiry Among Some of its Leaders

    John Lawler

  • Lawyers and certified public accountants: a study of interprofessional relations by National Conference of Lawyers and CPAs (U.S.)

    Lawyers and certified public accountants: a study of interprofessional relations

    National Conference of Lawyers and CPAs (U.S.)

  • Accounting Principles in the 1970s, before The Conference of Accountants 1970 by Leonard M. Savoie

    Accounting Principles in the 1970s, before The Conference of Accountants 1970

    Leonard M. Savoie

 

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