American Institute of Accountants

 

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1950

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Steel fabrication companySmall restaurant; Case studies in auditing procedure no. 08, American Institute of Accountants. Committee on Auditing Procedure

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Wholesale distributor of newspapers and magazines; Case studies in auditing procedure no. 09, American Institute of Accountants. Committee on Auditing Procedure

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Letter to Members of the Committee on National Defense, American Institute of Accountants, Re: Meeting of Representatives of the Institute with Staff Advisors to the Interdepartmental Committee on Essential Activities and Critical Occupations, U.S. Department of Labor, on Wednesday, November 22, 1950., American Institute of Accountants. Committee on National Defense

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Letter from Committee on Wages and Hours, American Institute of Accountants, to Public Accounting Practitioners and Firms Represented in the American Institute of Accountants Re: Wages and Hours., American Institute of Accountants. Committee on Wages and Hours

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Business combinations; Accounting Research Bulletin, no. 40, American Institute of Certified Public Accountants. Committee on Accounting Procedure

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Letter from Percival F. Brundage, Co-Chairman, National Conference of Lawyers and CPAs, American Institute of Accountants, to Members of Council of the AIA, Re: Statement of Principles Covering the Relationship Between Lawyers and CPAs in Tax Practice, Approved by Council at White Sulphur Springs, Will Come Before the Meeting of the Board of Governors of the American Bar Association, May 18-20 [1950]., Percival F. Brundage

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Letter from John L. Carey, Executive Director, American Institute of Accountants, to Members of the Committee on Relations With the Bar, Re: Discussion Involving Mr. Noyes, Mr. Andrews, Mr. Bradley and Mr. Brundage Regarding Whether to Request Representative Mills to Re-Introduce the Tax Settlement Board Bill in the 82nd Congress., John L. Carey

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Letter from John L. Carey, Executive Director, American Institute of Accountants, to Members of the Committee on State Legislation, Re: Letter from Harold A. Downing, Questioning Requirement of a Permit Fee By the Kentucky State Board of Accountancy., John L. Carey

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Letter from William H. Hird, Research Assistant, American Institute of Accountants, to members of the Committee on Accounting Procedure, Re: Dohr Draft Paper on Materiality., William H. Hird

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Letter from Charles E. Noyes, Director of Public Relations, American Institute of Accountants, to Members of the Committee on State Legislation, Re: Copy of Letter and Excerpt From Speech by James G. Rogers, Jr., Which Mr. Raymond D. Willard Received from James W. Hickey, Secretary, Connecticut State Board of Accountancy., Charles E. Noyes

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Letter from Charles E. Noyes, Director of Public Relations, American Institute of Accountants, to Members of the Committee on State Legislation, Re: Letter from Daniel G. Weinstein Advocating a Uniform CPA Examination., Charles E. Noyes

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Letter from Charles E. Noyes, Director of Public Relations, American Institute of Accountants, to Members of the Committee on State Legislation, Re: Report on the Introduction and Present Status of Bills Affecting the Accounting Profession [in 1950]., Charles E. Noyes

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Letter from Charles E. Noyes, Director of Public Relations, American Institute of Accountants, to State Society Presidents and Executive Secretaries, Re: Qualifications for Membership in State Societies of CPAs, Charles E. Noyes

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Letter from Charles E. Noyes, Director of Public Relations, American Institute of Accountants, to State Society Presidents, Chairmen of State Society Committees on Professional Ethics and State Legislation, and Executive Secretaries, Re: Report on Official Codes of Ethics Adopted by State Boards of Accountancy., Charles E. Noyes

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Letter from Charles E. Noyes, Director of Public Relations, to Member of the Task Force, Re: Recent Opinion of the Attorney General of Colorado Which Would Restrict the Preparation of Tax Returns to Lawyers, PAs and CPAs., Charles E. Noyes

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Letters from Charles E. Noyes, Director of Public Relations, American Institute of Accountants, to Members of the Committee on State Legislation, Re: Reciprocity Questionnaire Addressed to State Boards of Accountancy; and Form Letter from John L. Carey, Executive Director, AIA, to Secretaries of State Boards of Accountancy, Re: Reminder to Complete the Questionnaire and Return It to the Institute., Charles E. Noyes

1949

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Clarification of accountant's report when opinion is omitted; Statements on auditing procedure, No. 23 (revised), American Institute of Accountants. Committee on Auditing Procedure

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Grain company; Case studies in auditing procedure no. 07, American Institute of Accountants. Committee on Auditing Procedure

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Disclosure of long-term leases in financial statements of lessees; Accounting Research Bulletin, no. 38, American Institute of Certified Public Accountants. Committee on Accounting Procedure

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Recommendation of Subcommittee on Terminology: Discontinuance of the use of the term "Surplus"; Accounting Research Bulletin, no. 39, American Institute of Certified Public Accountants. Committee on Accounting Procedure

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Letter from Carman G. Blough, Director of Research, American Institute of Accountants, to Members of the AIA, Re: Letter from Emil Schram, President, New York Stock Exchange, to Presidents of Corporations Having Securities Listed on the Exchange., Carman G, Blough and New York Stock Exchange

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Tax Settlement Board Bill, Percival Brundage and American Institute of Accountants

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Letter from Percival F. Brundage, President, American Institute of Accountants, to Public Accounting Firms and Practitioners Represented in the American Institute of Accountants Re: Appeal to Each Member Firm or Practitioner to Voluntarily Contribute $3 a Year for Each Accountant in the Organization to Help the Institute Raise Funds in Lieu of Raising Membership Fee., Percival F. Brundage

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Letter from John L. Carey, Executive Director, American Institute of Accountants, to Members of the AIA, Re: Special Report: Revision of Statements on Auditing Procedure No. 23, "Clarification of Accountant's Report When Opinion is Omitted" ., John L. Carey

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Letter from John L. Carey, Executive Director, American Institute of Accountants, to Members of the American Institute of Accountants Re: Bill to Make the Tax Court a Court of Record (HR 3113)., John L. Carey

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Letter from John L. Carey, Executive Director, American Institute of Accountants, to State Society and Chapter Presidents and State Society and Chapter Committees on State Legislation, Re: Brief Against "Model Bill" Proposed by the National Society of Public Accountants., John L. Carey

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Letter from Charles E. Noyes, Director of Public Information, American Institute of Accountants, to Members of the Committee on State Legislation and State Society and Chapter Committees on Legislation Re: Revised Draft of Twelve-Point Policy Included in Spring Report of the Committee to Council., Charles E. Noyes

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Letter from Charles E. Noyes, Director of Public Information, American Institute of Accountants, to State Society Presidents and Executive Secretaries Re: List of Names and Addresses of the Current Presidents and Executive Secretaries of All State Societies., Charles E. Noyes

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Letter from Charles E. Noyes, Director of Public Information, American Institute of Accountants, to State Society Presidents and State Society Committees on Public Information Re: List of State Societies Which Give Some Sort of Award to Accounting Students or Successful Candidates in the CPA Certificate Examination., Charles E. Noyes

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Letter from Charles E. Noyes, Director of Public Relations, American Institute of Accountants, to State Society and Chapter Presidents-Executive Secretaries Re: Tabulation of Dues and Assessment Privileges of the Various State Societies, as of August 31, 1949, Charles E. Noyes

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Letter from Charles E. Noyes, Director of Public Relations, American Institute of Accountants, to State Society Presidents, Chairmen of State Society Committees on State Legislation, Charles E. Noyes

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Letter from Charles E. Noyes, Director of Public Relations, American Institute of Accountants, to State Society Presidents-Executive Secretaries Re: New List of Names and Addresses of Current Presidents and Executive Secretaries of All State Societies., Charles E. Noyes

1948

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Accounting and Changing Price Levels: Preliminary Report, September 1, 1948, American Institute of Accountants

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Revision in short-form accountant's report or certificate ; Statements on auditing procedure, No. 24, American Institute of Accountants. Committee on Auditing Procedure

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Statements on auditing procedure, no. 1-24, American Institute of Accountants. Committee on Auditing Procedure

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Accounting for compensation in the form of stock options; Accounting Research Bulletin, no. 37, American Institute of Certified Public Accountants. Committee on Accounting Procedure

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Pension plans: Accounting for annuity costs based on past services; Accounting Research Bulletin, no. 36, American Institute of Certified Public Accountants. Committee on Accounting Procedure

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Presentation of income and earned surplus; Accounting Research Bulletin, no. 35, American Institute of Certified Public Accountants. Committee on Accounting Procedure

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Recommendation of Committee on Terminology: Use of term "reserve"; Accounting Research Bulletin, no. 34, American Institute of Certified Public Accountants. Committee on Accounting Procedure

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Letter Regarding the Accounting Treatment of Depreciation, Samuel J. Broad and American Institute of Accountants. Committee on Accounting Procedure

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Letter from John L. Carey, Executive Director, American Institute of Accountants, Re: Statement of Views of the Institute's Committee on Accounting Procedure on Depreciation of Plant and Equipment., Johnl. L. Carey

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Letter from Charles E. Noyes, Director of Public Information, American Institute of Accountants, to State Society and Chapter Presidents, Re: List of State Societies and Chapter Presidents and Executive Assistants (Including Society Membership)., Charles E. Noyes

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Memo from Donald M. Russell, Chairman, Committee on Professional Ethics, American Institute of Accountants, to the Executive Committee of the AIA, Re: Complaint Against O. E. Winzer, a Member of the Institute., Donald M. Russell

1947

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Clarification of accountant's report when opinion is omitted; Statements on auditing procedure, No. 23, American Institute of Accountants. Committee on Auditing Procedure

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Corn processing company; Case studies in auditing procedure no. 05, American Institute of Accountants. Committee on Auditing Procedure

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Department store; Case studies in auditing procedure no. 03, American Institute of Accountants. Committee on Auditing Procedure

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Loading and hauling equipment manufacturer; Case studies in auditing procedure no. 01, American Institute of Accountants. Committee on Auditing Procedure

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Management investment company of the open-end type; Case studies in auditing procedure no. 06, American Institute of Accountants. Committee on Auditing Procedure

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Newspaper publisher; Case studies in auditing procedure no. 02, American Institute of Accountants. Committee on Auditing Procedure

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Public utility; Case studies in auditing procedure no. 04, American Institute of Accountants. Committee on Auditing Procedure

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Accounting treatment of general purpose contingency reserves; Accounting Research Bulletin, no. 28, American Institute of Certified Public Accountants. Committee on Accounting Procedure

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Current assets and current liabilities Working capital; Accounting Research Bulletin, no. 30, American Institute of Certified Public Accountants. Committee on Accounting Procedure

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Depreciation and high costs; Accounting Research Bulletin, no. 33, American Institute of Certified Public Accountants. Committee on Accounting Procedure

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Income and earned surplus; Accounting Research Bulletin, no. 32, American Institute of Certified Public Accountants. Committee on Accounting Procedure

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Inventory pricing; Accounting Research Bulletin, no. 29, American Institute of Certified Public Accountants. Committee on Accounting Procedure

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Inventory reserves; Accounting Research Bulletin, no. 31, American Institute of Certified Public Accountants. Committee on Accounting Procedure

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Letter from Carman G. Blough, Director of Research, to Members of the AIA, Re: Committee on Accounting Procedure Statement on Replacement Values and Charges to Income For Excessive Construction and Replacement Costs, Carman G, Blough

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Form Letter from John L. Carey, Secretary, American Institute of Accountants, to Members and Associates of the American Institute of Accountants Re: Information For Directory of Members., John L. Carey

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Letter from John L. Carey, Secretary, American Institute of Accountants, to Members and Associates of the American Institute of Accountants Re: Information for Directory of Members., John L. Carey

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Announcement from A. Heaton Robertson, Director, State Society Service Department, American Institute of Accountants, to the Public, Re: Tax Executives Institute, Inc., A. Heaton Robertson

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Letter from Heaton Robertson, Director, American Institute of Accountants, to Presidents of State Societies and Chapters Re: Public Information Release No. 15 (Ten Institutional Advertisements, Designed to Widen Public Understanding of the Usefulness of Certified Public Accountants to the Community)., Heaton Robertson

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Memorandum on Informal Conference Held November 19, 1947, by Harold R. Caffyn, Chairman, Committee on Selection of Personnel; Ben D. Wood, Project Director; John L. Carey, Secretary; and H. T. Winton, Assistant Secretary, Re: the Program of the Committee on Selection of Personnel., H. T. Winton

1946

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Accounting for the use of special war reserves; Accounting Research Bulletin, no. 26, American Institute of Certified Public Accountants. Committee on Accounting Procedure

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Emergency facilities; Accounting Research Bulletin, no. 27, American Institute of Certified Public Accountants. Committee on Accounting Procedure

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Hearings of Joint Committee on Internal Revenue Taxation on the Administration of Section 722 of the Internal Revenue Code: February 6, 1946, Statement of Maurice Austin, Chairman of the Committee on Federal Taxation of the American Institute of Accountants, Maurice Austin, American Institute of Accountants. Committee on Federal Taxation, and United States. Congress. Joint Committee on Internal Revenue Taxation

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Letter from Carman G. Blough, Director of Research, American Institute of Accountants, to Members of the Committee on Accounting Procedure, Re: Meeting With American Petroleum Institute Financial and Accounting Committee., Carman G. Blough

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Letter from Edward A. Kracke, Chairman, Committee on Meetings, American Institute of Accountants, to Members of the American Institute of Accountants Re: Annual Meeting Moved to Atlantic City, September 30-October 3, 1946., Edward A. Kracke

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Letter from Edward B. Wilcox, President, American Institute of Accountants, to Members of the AIA, Re: Review of Auditing Standards and Procedures and Memorandum of Examples of Inadequate Auditing ("Horrible Examples")., Edward B. Wilcox and Carman G. Blough

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Letter from Edward B. Wilcox, President, American Institute of Accountants, to State Society Presidents and Committees on Accounting and Auditing Procedure, Re: Review of Auditing Standards and Procedures (Includes Memorandum of Examples of Inadequate Auditing, by Carman G. Blough, Director of Research, AIA), Edward B. Wilcox and Carman G. Blough

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Letter from T. Dwight Williams, President, Executive Committee, American Institute of Accountants, to Members of the American Institute of Accountants Re: Report of the Committee on Accounting Procedure Made Pursuant to Resolution of Council Adopted May 1, 1945., T Dwight Williams

1945

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Notice of Cancellation of Annual Meeting of American Institute of Accountants For Remainder of 1945., American Institute of Accountants

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References to the independent accountant in securities registrations; Statements on auditing procedure, No. 22, American Institute of Accountants. Committee on Auditing Procedure

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Accounting for terminated war contracts; Accounting Research Bulletin, no. 25, American Institute of Certified Public Accountants. Committee on Accounting Procedure

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Letter from John L. Carey, Secretary, American Institute of Accountants, to Members, Re: Publication, "Contemporary Accounting: A Refresher Course for Public Accountants"., John L. Carey

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Letter from Frank A. Gale, Assistant Secretary, American Institute of Accountants, to Chairmen and Members of State Society Committees to Cooperate with Veterans, Re: Cleveland Plain Dealer Editorial Relating to Veterans Entering Accountancy and Other Professions., Frank A. Gale

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Letter from Frank A. Gale, Assistant Secretary, American Institute of Accountants, to Members of the Committee on Federal Taxation, Re: Clippings of News and Editorial References to the Committee., Frank A. Gale

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Letter from Frank A. Gale, Assistant Secretary, American Institute of Accountants, to Members of the Committee on Termination and Renegotiation of War Contracts, Re: The Holding of War Contract Termination Conferences by State Society Groups, With the Cooperation of the AIA in Program and Publicity Arrangements., Frank A. Gale

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Letter from Frank A. Gale, Assistant Secretary, American Institute of Accountants, to Members of the Committee on Natural Business Year, Re: Excerpt from an Address on Administration of the Federal Income Tax, by Norman D. Cann., Frank A. Gale and Norman D. Cann

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Letter from T. W. Leland, Educational Director, American Institute of Accountants, to the Librarian [of Other Firms], Re: Pamphlet Entitled, "Public Accounting as a Career"., T. W. Leland

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Letter from C. O. Quickstad, Watertown, South Dakota, to American Institute of Accountants, Re: Large Cooperatives Operating on a National Scale to Influence Public Opinion, the Commissioner of Internal Revenue, the Courts and Congress to the Effect That Their Net Income (or Net Profits) are Not a Net Income at All, But a Saving., C. O. Quickstad

1944

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Letter from Committee on Meetings, American Institute of Accountants, to Members and Associates of the American Institute of Accountants Re: Annual Meeting, St. Louis, October 17-19, 1944., American Institute of Accountants

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Wartime government regulations; Statements on auditing procedure, No. 21, American Institute of Accountants. Committee on Auditing Procedure

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Accounting for income taxes "Tax reductions" in statements of income: the use of certain procedures suggested by accounting research bulletin no. 23 in statements filed with the Securities and Exchange Commission; Accounting Research Bulletin, no. 23, American Institute of Certified Public Accountants. Committee on Accounting Procedure

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Accounting for intangible assets; Accounting Research Bulletin, no. 24, American Institute of Certified Public Accountants. Committee on Accounting Procedure

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Report of Committee on Terminology; Accounting Research Bulletin, no. 22, American Institute of Certified Public Accountants. Committee on Accounting Procedure

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Letter from John L. Carey, Secretary, American Institute of Accountants, to Members and Associates of the American Institute of Accountants Re: National Association of Railroad and Utilities Commissioners Invitation for Comments on 1943 Report Related to Depreciation., John L. Carey

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Letter to the National Association of Railroad and Utilities Commissioners, Walter A. Staub and American Institute of Accountants. Committee on Accounting Procedure

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Letter from Victor H. Stempf, President, American Institute of Accountants, to Members and Associates of the AIA and Other Certified Public Accountants Re: Non-Partisan Commission to Revise Tax System, Victor H. Stempf

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Letter from Victor H. Stempf, President, American Institute of Accountants, to Members and Associates of the AIA Re: An Urgent Message on Tax Reform (H.J. Res. 211)., Victor H. Stempf

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Letter from Victor H. Stempf, President, American Institute of Accountants, to Members and Associates of the AIA Re: Selection of Personnel, Victor H. Stempf

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Letter from Victor H. Stempf, President, American Institute of Accountants, to Members and Associates of the American Institute of Accountants Re: Sixth Supplement to Accountants' Index., Victor H. Stempf

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Post-victory challenge; Wartime Accounting Conference with Cooperating State Societies of C.P.A.'s, April, 1944, Victor H. Stempf

1943

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American Institute Pension Plan, American Institute of Accountants

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Confirmation of receivables from the government; Statements on auditing procedure, No. 18, American Institute of Accountants. Committee on Auditing Procedure

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Confirmation of receivables : (positive and negative methods); Statements on auditing procedure, No. 19, American Institute of Accountants. Committee on Auditing Procedure

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Termination of fixed-price supply contracts Examination of contractors' statements of proposed settlements; Statements on auditing procedure, No. 20, American Institute of Accountants. Committee on Auditing Procedure

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Renegotiation of war contracts (supplement); Accounting Research Bulletin, no. 21, American Institute of Certified Public Accountants. Committee on Accounting Procedure

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Report of Committee on Terminology; Accounting Research Bulletin, no. 20, American Institute of Certified Public Accountants. Committee on Accounting Procedure

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Letter from John L. Carey, Secretary, American Institute of Accountants, to Lee B. Wood, Executive Director, New York World-Telegram Re: Editorial Entitled "Why Not a Simple Income Tax?"., John L. Carey

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Letter from John L. Carey, Secretary, American Institute of Accountants, to Members and Associates of the AIA Re: Occupational Classification Under Selective Service Regulations., John L. Carey