American Institute of Accountants

 

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1943

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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: New York Stock Exchange statement, issued October 7, 1943, endorsing principles set forth in Accounting Research Bulletin No. 11, issued by the AIA in September, 1941., John L. Carey

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Letter from John L. Carey, Secretary, American Institute of Accountants, to Members of the Advisory Council of State Society Presidents Re: Invitation to Attend the Annual Meeting of the Advisory Council of State Society Presidents, to be Held in Conjunction With the 56th Annual Meeting of the American Institute of Accountants on Monday, October 18, 1943, at the Waldorf-Astoria, New York, NY., 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: Reprint of Selective Service System Activity and Occupation Bulletin No. 35, Issued 3/1/43; Subject: Technical, Scientific and Management Services., John L. Carey and United States. Selective Service System

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Letter from J. A. Phillips, Chairman, Committee on Federal Taxation, to Members and Associates of the AIA Re: Extensions of Time for Filing Tax Returns., J. A. Phillips

1942

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Amendment to Extensions of auditing procedure; Statements on auditing procedure, No. 12, American Institute of Accountants. Committee on Auditing Procedure

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Auditing under wartime conditions; Statements on auditing procedure, No. 10, American Institute of Accountants. Committee on Auditing Procedure

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Auditor's opinion on the basis of a restricted examination : (no. 2) ; Statements on auditing procedure, No. 11, American Institute of Accountants. Committee on Auditing Procedure

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Auditor's opinion on the basis of a restricted examination : (no. 3) : face-amount certificate companies ; Statements on auditing procedure, No. 13, American Institute of Accountants. Committee on Auditing Procedure

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Case studies on inventories; Statements on auditing procedure, No. 16, American Institute of Accountants. Committee on Auditing Procedure

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Confirmation of public utility accounts receivable; Statements on auditing procedure, No. 14, American Institute of Accountants. Committee on Auditing Procedure

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Disclosure of the effect of wartime uncertainties on financial statements; Statements on auditing procedure, No. 15, American Institute of Accountants. Committee on Auditing Procedure

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Physical inventories in wartime; Statements on auditing procedure, No. 17, American Institute of Accountants. Committee on Auditing Procedure

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Letter from Informal Committee on Lecture and Study Group, American Institute of Accountants, to Members Re: Announcement of Spring Series of Meetings of Lecture and Study Group., American Institute of Accountants. Informal Committee on Lecture and Study Group

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Accounting for special reserves arising out of the war; Accounting Research Bulletin, no. 13, American Institute of Certified Public Accountants. Committee on Accounting Procedure

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Accounting for United States treasury tax notes; Accounting Research Bulletin, no. 14, American Institute of Certified Public Accountants. Committee on Accounting Procedure

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Accounting under cost-plus-fixed-fee contracts; Accounting Research Bulletin, no. 19, American Institute of Certified Public Accountants. Committee on Accounting Procedure

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Post-War refund of excess-profits tax; Accounting Research Bulletin, no. 17, American Institute of Certified Public Accountants. Committee on Accounting Procedure

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Renegotiation of war contracts; Accounting Research Bulletin, no. 15, American Institute of Certified Public Accountants. Committee on Accounting Procedure

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Report of Committee on Terminology; Accounting Research Bulletin, no. 16, American Institute of Certified Public Accountants. Committee on Accounting Procedure

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Unamortized discount and redemption premium on bonds refunded (supplement); Accounting Research Bulletin, no. 18, 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 Firms Represented in Membership of American Institute of Accountants Re: Update of Roster of Public Accountants Who Have Accepted Commissions, Enlisted or Entered Service Under the Selective Service Act., 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: Demand for Accountants in War Agencies, 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: WPB Questionnaires., John L. Carey

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Letter from Walter A. M. Cooper, Chairman, Committee on Federal Taxation, American Institute of Accountants, to the Honorable Walter F. George, Chairman, Senate Finance Committee Re: Technical Recommendations Dealing With H.R. 7378., Walter A. M. Cooper

1941

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Accountants' reports on examinations of securities and similar investments under the Investment Company Act; Statements on auditing procedure, No. 09, American Institute of Accountants. Committee on Auditing Procedure

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Clients' written representations regarding inventories, liabilities, and other matters; Statements on auditing procedure, No. 04, American Institute of Accountants. Committee on Auditing Procedure

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Contingency liability under policies with mutual insurance companies; Statements on auditing procedure, No. 07, American Institute of Accountants. Committee on Auditing Procedure

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Interim financial statements and the auditor's report thereon; Statements on auditing procedure, No. 08, American Institute of Accountants. Committee on Auditing Procedure

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Revised S.E.C. rule on "accountants' certificates" (continued) ; Statements on auditing procedure, No. 06, American Institute of Accountants. Committee on Auditing Procedure

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Revised S.E.C. rule on "accountants' certificates" ; Statements on auditing procedure, No. 05, American Institute of Accountants. Committee on Auditing Procedure

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Combined statement of income and earned surplus; Accounting Research Bulletin, no. 08, American Institute of Certified Public Accountants. Committee on Accounting Procedure

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Corporate accounting for ordinary stock dividends; Accounting Research Bulletin, no. 11, American Institute of Certified Public Accountants. Committee on Accounting Procedure

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Real and personal property taxes; Accounting Research Bulletin, no. 10, American Institute of Certified Public Accountants. Committee on Accounting Procedure

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Report of Committee on Terminology; Accounting Research Bulletin, no. 09, American Institute of Certified Public Accountants. Committee on Accounting Procedure

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Report of Committee on Terminology; Accounting Research Bulletin, no. 12, American Institute of Certified Public Accountants. Committee on Accounting Procedure

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Letter from Informal Committee on Lecture and Study Group to Members Re: Lecture and Study Group., Ralph H. Galpin and American Institute of Accountants. Informal Committee on Lecture and Study Group

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Letter (Copy) from H. A. Withey (Franke, Hannon & Withey) to John L. Carey, Secretary, American Institute of Accountants, Re: Condensed Balance Sheet of the ABC Company and the Accompanying Opinion of XYZ Company, Certified Public Accountants., H. A. Withey

1940

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Accountancy and Your Pocketbook: A Public Relations Pamphlet (Draft Before Correction)., American Institute of Accountants

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Inventories and receivables of department stores, instalment houses, chain stores, and other retailers; Statements on auditing procedure, No. 03, American Institute of Accountants. Committee on Auditing Procedure

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Comparative statements; Accounting Research Bulletin, no. 06, American Institute of Certified Public Accountants. Committee on Accounting Procedure

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Depreciation on appreciation; Accounting Research Bulletin, no. 05, American Institute of Certified Public Accountants. Committee on Accounting Procedure

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Reports of Committee on Terminology; Accounting Research Bulletin, no. 07, American Institute of Certified Public Accountants. Committee on Accounting Procedure

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Public Information Program of the American Institute of Accountants, Frank A. Gale

1939

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Auditor's opinion on the basis of a restricted examination; Statements on auditing procedure, No. 02, American Institute of Accountants. Committee on Auditing Procedure

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Extensions of auditing procedure; Statements on auditing procedure, No. 01, American Institute of Accountants. Committee on Auditing Procedure

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Letters from Chairman [s.n.], American Institute of Accountants Committee on Education, Professor of Accounting, Columbia University, to Schools Re: Possibility for a Student to Select a Course of Study Which Will Meet Requirements Detailed in the Letter., American Institute of Accountants. Committee on Education

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Foreign operations and foreign exchange; Accounting Research Bulletin, no. 04, American Institute of Certified Public Accountants. Committee on Accounting Procedure

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General introduction and rules formerly adopted; Accounting Research Bulletin, no. 01, American Institute of Certified Public Accountants. Committee on Accounting Procedure

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Quasi-reorganization or corporate readjustment -- Amplification of Institute rule no. 2 of 1934; Accounting Research Bulletin, no. 03, American Institute of Certified Public Accountants. Committee on Accounting Procedure

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Unamortized discount and redemption premium on bonds refunded; Accounting Research Bulletin, no. 02, American Institute of Certified Public Accountants. Committee on Accounting Procedure

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Confidential Letter from Samuel J. Broad, Charles F. Coates, F. H. Hurdman, Special Committee, American Institute of Accountants, to Members and Associates of the AIA Re: Statement of Facts in Relation to the McKesson & Robbins Case, Samuel J. Broad, Charles F. Coates, and F. H. Hurdman

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Letter from John L. Carey, Secretary, American Institute of Accountants, to Secretaries of State Boards of Accountancy Re: Verification of Entry in 1939 Yearbook of the American Institute of Accountants., J L. Carey

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Letter from John L. Carey, Secretary, American Institute of Accountants, to Members of the Executive Committee Re: Extracts of Member Letters in Connection With the McKesson and Robbins Scandal., John L. Carey

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Letters (5) from John L. Carey, Secretary, American Institute of Accountants, to State Boards of Accountancy Re: Their Intention to Co-operate With The Institute in Adopting the Institute's Standard Examinations and to Submit Papers for Grading by the Institute's Examiners., John L. Carey

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Letter from Clem W. Collins, President, Executive Committee, American Institute of Accountants, to Members of the Council of the AIA Re: Submission of List of Applicants Recommended by the Board of Examiners for Admission to the Institute, With a Request for Vote of Approval or Non-approval., Clem W. Collins

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Letters from Frank A. Gale and John L. Carey, American Institute of Accountants, Editors and Members of Council Re: Advance Copy of the 1939 Report of the Committee on Federal Taxation, "Federal Tax Revision Programs."., Frank A. Gale and John L. Carey

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Letter from W. A. Hosmer, Acting Director, Committee on Accounting Procedure, American Institute of Accountants, to Members of the Committee on Accounting Procedure Re: Memorandum Dealing With the Problem of Unamortized Discount and Redemption Premium [on Refinancing]., W. A. Hosmer

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Letter from T. H. Sanders, American Institute of Accountants, to Frederick B. Andrews, re: Mr. Andrews' Objection to Paragraph, "Exceptions to General Pronouncements"., T. H. Sanders

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Tax Consciousness, Victor H. Stempf

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Letter from Edward B. Wilcox, Chairman, Advisory Council of State Society Presidents, American Institute of Accountants, to Members of the Council Re: Suggested Statement of Purpose to be Presented at the Next Annual Meeting in San Francisco., Edward B. Wilcox

1938

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Letter from Committee on Nominations, American Institute of Accountants, to Members of the AIA Re: Questionnaire Requesting Names of Members Resident in the State Concerned Who Are Regarded as Desirable Candidates for Election to the Council., American Institute of Accountants. Committee on Nominations

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Letter from John L. Carey, Secretary, American Institute of Accountants, to Members of the AIA Re: Referendum Ballot for Proposed Amendment to the By-laws Recommended by the Committee on By-laws and Approved Unanimously at the Annual Meeting of the AIA at Cincinnati, Tuesday, September 27, 1938., John L. Carey

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Address for Delivery Before the American Institute of Accountants at Cincinnati, Ohio, on the Morning of September 29, 1938, Roswell Magill

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Origin and evolution of double entry bookkeeping, a study of Italian practice from the fourteenth century, Edward Peragallo

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Statement of accounting principles, Thomas H. Sanders, Henry Rand Hatfield, and Wm. Moore

1937

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Banquet Program, Waldorf-Astoria, October 21, 1937, Fiftieth Anniversary Celebration, American Institute of Accountants

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Letter from Informal Committee on Lecture and Study Group, American Institute of Accountants, to Members Re: Schedule for First Three Meetings of the Series., American Institute of Accountants. Informal Committee on Lecture and Study Group

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Letter from John L. Carey, Secretary, American Institute of Accountants, to Members of the AIA Re: Referendum Ballot for Proposed Amendment to the By-laws, Referred to the Annual Meeting of the Institute, Which Would Prevent Members of the Committee on Professional Ethics From Voting as Members of the Trial Board., John L. Carey

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Letter from Robert H. Montgomery, President, American Institute of Accountants, to Members of the AIA Re: Change of Name and Regional Representation Questionnaire., Robert H. Montgomery

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Letter from Franklin D. Roosevelt, President of the United States of America, to Colonel Robert H. Montgomery, President, American Institute of Accountants, Re: Approaching Observance of the Fiftieth Anniversary of the Institute and the Importance of Strict Accounting in the Discharge of Public Business., Franklin D. Roosevelt

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Letter from Franklin Delano Roosevelt to Robert H. Montgomery on the 5oth Anniversary of the American Institute of Accountants, Franklin Delano Roosevelt

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Letter from Charles H. Towns, Chairman, Committee on State Legislation, American Institute of Accountants, to Presidents of State Societies of Certified Public Accountants Re: Special Study of Legislation Providing for Privileged Communications for Accountants., Charles H. Towns

1936

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Letter from Committee on Arrangements, American Institute of Accountants, to Members and Associates Re: Notice of the Fourth Meeting of the New York Lecture and Study Group., American Institute of Accountants. Committee on Arrangements

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Letter from Committee on Arrangements, American Institute of Accountants, to Members and Associates Re: Second Meeting of the Lecture and Study Group for Younger Members in the New York Metropolitan Area., American Institute of Accountants. Committee on Arrangements

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Letter From Committee on Arrangements, American Institute of Accountants, to Members Re: Fifth Meeting of the New York Lecture and Study Group of Members of the AIA Will Meet., American Institute of Accountants. Committee on Arrangements

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Letter from Committee on Arrangements, American Institute of Accountants, to Members Re: Interest in Lecture and Study Group Meetings., American Institute of Accountants. Committee on Arrangements

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Letter from Committee on Federal Taxation, American Institute of Accountants, to Guy T. Helvering, Esq., Commissioner of Internal Revenue, Treasury Department, Re: Natural Business Year and Request to Advise Local Tax Collectors to Entertain Requests for Extension Due to Workload on Accountants., American Institute of Accountants. Committee on Federal Taxation

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Preliminary Report, American Institute of Accountants. Special Committee on Terminology

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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: The Natural Business Years of Various Industries., 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: Board of Examiners' Recommendations for Applicants' Admission to Membership., John L. Carey

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Letter from John L. Carey, Secretary, American Institute of Accountants, to Presidents of State Societies of Certified Public Accountants Re: Regulations of the Federal Home Loan Bank Board and Audits of Savings and Loan Associations., John L. Carey

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Letter from the Executive Committee, American Institute of Accountants, to Members of the AIA Re: Proposed Amendments to the By-laws of the Institute Submitted Herewith Should Be Adopted, and the Committee Urges All Members to Vote Affirmatively., John L. Carey and American Institute. Executive Committee

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Letters from John L. Carey, Secretary, American Institute of Accountants; Ernest N. Wood, Esq., Niles & Niles Re: New Administration in Canada Indicating a Desire to Reciprocate With the United States in Commercial Affairs., John L. Carey and Ernest N. Wood

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Letter from Henry B. Fernald, Chairman, Committee on Publication, American Institute of Accountants, to Members of the American Institute of Accountants and Others Interested in Accountancy Re: Publication of Accountants' Index, Fourth Supplement., Henry B. Fernald

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Letter from Charles H. Towns, Chairman, Committee on State Legislation, American Institute of Accountants, to Presidents of State Societies of Certified Public Accountants Re: Eight Bills Introduced in 1935 Sessions of State Legislatures Which Would Have Lowered the Standards of the CPA Certificate., Charles H. Towns

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Letters from P. S. Young, Vice President, Public Service Corporation of New Jersey; Ernest N. Wood, Esq., Niles & Niles; and A. P. Richardson, Editor, The Journal of Accountancy Re: Six Subscriptions to The Journal of Accountancy for Public Service Corporation of New Jersey., P. S. Young, Ernest N. Wood, and A. P. Richardson

1935

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Special Letter to State Societies--No. 2: Affidavits on Tax Returns., American Institute of Accountants

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Special Letter to State Societies - No. 3: Privileged Communications (May 21, 1935)., American Institute of Accountants

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Letter from Committee on State Legislation, American Institute of Accountants, to Members and Associates of the AIA Re: Bills Now Under Consideration in the Legislation of Several States That Would Have an Adverse Effect on High CPA Standards., American Institute of Accountants. Cimmittee on State Legislation

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Letter from Executive Committee, American Institute of Accountants, to State Societies of Certified Public Accountants Re: Independent Audits of Public or Semi-Public Bodies; Legislation Amending State's Existing Accountancy Laws; Communications Relative to Federal Securities Act, National Securities Exchange Act, Federal Revenue Act or Other Federal Legislation; Co-operation With Local Groups of Robert Morris Associates., American Institute of Accountants. Executive Committee

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Letter from Secretary, American Institute of Accountants, to Members of the Special Committee on Development of the Institute Re: Bulletin of the Institute for December, 1935, Containing Description of Various Activities of the Institute During Year 1934-1935., American Institute of Accountants. Secretary

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Letter from Special Committee on Cooperation with Securities and Exchange Commission to the Members and Associates of the American Institute of Accountants Re: Changes in the Form of Accountants' Reports Due to the Passage of the Securities Exchange Act of 1934., American Institute of Accountants. Speial Committee on Cooperation with Securities and Exchange Commission

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Letter from George Armistead, President, Executive Committee, American Institute of Accountants, to Members of the Council, American Institute of Accountants Re: Board of Examiners Resolution to Recommend the Election of Certain Applicants for Admission to the Institute., George Armistead

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Letter from John L. Carey, Secretary, American Institute of Accountants, to "Gentlemen" Re: Submission of Statistical Date to be Used In a Study of Corporate Profits., John L. Carey

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Letter from John L. Carey, Secretary, American Institute of Accountants, to Certified Public Accountants of the United States Re: Natural Business Year Campaign., John L. Carey

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Letter from John L. Carey, Secretary, American Institute of Accountants, to Members Announcing Dates of Next Semi-Annual Written Exams., John L. Carey

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Letter from John L. Carey, Secretary, American Institute of Accountants, to Members Who Have Served As Chairmen or Members of Institute Committees Re: Keeping Copies of All Correspondence Appertaining to the Work of the Institute Committees., John L. Carey

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Letter from John L. Carey, Secretary, American Institute of Accountants, to Presidents of State Societies of Certified Public Accountants Re: Copies of Pamphlet Containing Reports Submitted by Committees of the Institute, Covering the Work of the Fiscal Year 1934-1935., John L. Carey

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Letter from John L. Carey, Secretary, American Institute of Accountants, to Secretaries of State Societies of CPAs Re: List of Names of Accountants in Each State Who Have Been Elected of Appointed to Offices or Committees of the American Institute of Accountants., John L. Carey

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Letter from John L. Carey, Secretary, American Institute of Accountants, to State Boards of Accountancy Re: Certain Changes in Procedure Recently Adopted by the AIA Board of Examiners, John L. Carey