American Institute of Accountants

 

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2001

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Letter from Jeff Pieper, Manager, Subscription Administration, AICPA Re: Discontinuance of Subscription Service for Printed Content of AICPA Meetings., Jeff Pieper

1995

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Letter From Barry Melancon to Team AICPA Re: New AICPA Logo., Barry Melancon

1987

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President Ronald Reagan Congratulatory Letter to AICPA Upon 100th Anniversary of the Institute., Ronald Reagan

1977

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Memorandum from W. E. Olson, American Institute of Certified Public Accountants, to Staff Serving Committees With Open Meetings, Re: Overall Policies and Procedures Affecting Public Meetings of Institute Committees., W. E, Olson

1974

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Objectives of financial statements: Selected papers, American Institute of Certified Public Accountants. Study Group on the Objectives of Financial Statements, Joe J. Cramer, and George H. Sorter

1973

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Objectives of financial statements: Report of the Study Group on the Objectives of Financial Statements, American Institute of Certified Public Accountants. Study Group on the Objectives of Financial Statements

1972

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Auditor's study and evaluation of internal control (supersedes chapter 5 of statement on auditing procedure no. 33); Statement on auditing procedure, No. 54, American Institute of Accountants. Committee on Auditing Procedure

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Long-term investments (Supersedes statement on auditing procedure no. 34); Statement on auditing procedure, No. 51, American Institute of Accountants. Committee on Auditing Procedure

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Reporting on consistency and accounting changes (supersedes chapter 8 of statement on auditing procedure no. 33); Statement on auditing procedure, No. 53, American Institute of Accountants. Committee on Auditing Procedure

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Reports on internal control based on criteria established by governmental agencies; Statement on auditing procedure, No. 52, American Institute of Accountants. Committee on Auditing Procedure

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Statements on auditing procedure, no. 34-54, American Institute of Accountants. Committee on Auditing Procedure

1971

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Letters for underwriters (supersedes Statement on auditing procedure no. 35); Statement on auditing procedure, No. 48, American Institute of Accountants. Committee on Auditing Procedure

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Piecemeal opinions : (supersedes paragraphs 22-25 of chapter 10 of Statement on auditing procedure no. 33 and pertinent portions of paragraph 9 of Statement on auditing procedure no. 34) ; Statement on auditing procedure, No. 46, American Institute of Accountants. Committee on Auditing Procedure

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Reporting on the statement of changes in financial position : (supersedes paragraph 6 of chapter 10 of Statement on auditing procedure no. 33); Statement on auditing procedure, No. 50, American Institute of Accountants. Committee on Auditing Procedure

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Reports following a pooling of interests : (supersedes Statement on auditing procedure no. 40); Statement on auditing procedure, No. 44, American Institute of Accountants. Committee on Auditing Procedure

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Reports on internal control; Statement on auditing procedure, No. 49, American Institute of Accountants. Committee on Auditing Procedure

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Subsequent events : (supersedes chapter 11 of Statement on auditing procedure no. 33); Statement on auditing procedure, No. 47, American Institute of Accountants. Committee on Auditing Procedure

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Using the work and reports of other auditors : (supersedes paragraphs 32 and 36 of chapter 10 of Statement on auditing procedure no. 33); Statement on auditing procedure, No. 45, American Institute of Accountants. Committee on Auditing Procedure

1970

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Confirmation of receivables and observation of inventories : (supersedes paragraphs 16-20 of chapter 6 and paragraphs 27-29 of chapter 10 of Statement on auditing procedure no. 33, and Statement on auditing procedure no. 36); Statement on auditing procedure, No. 43, American Institute of Accountants. Committee on Auditing Procedure

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Reporting when a certified public accountant is not independent; Statement on auditing procedure, No. 42, American Institute of Accountants. Committee on Auditing Procedure

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Statement of the American Institute of CPAs on Uniform Cost Accounting Standards, Before the Senate Banking and Currency Committee Subcommittee on Production and Stabilization, April 1, 1970, American Institute of Certified Public Accountants

1969

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Subsequent discovery of facts existing at the date of the auditor's report; Statement on auditing procedure, No. 41, American Institute of Accountants. Committee on Auditing Procedure

1968

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Reports following a pooling of interests : (supersedes paragraphs 35 and 36 of chapter 8 of Statements on auditing procedure no. 33); Statement on auditing procedure, No. 40, American Institute of Accountants. Committee on Auditing Procedure

1967

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Unaudited financial statements; Statement on auditing procedure, No. 38, American Institute of Accountants. Committee on Auditing Procedure

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Working papers; Statement on auditing procedure, No. 39, American Institute of Accountants. Committee on Auditing Procedure

1966

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Revision of "Extensions of auditing procedure" relating to inventories; Statement on auditing procedure, No. 36, American Institute of Accountants. Committee on Auditing Procedure

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Special report : public warehouses : controls and auditing procedures for goods held; Statement on auditing procedure, No. 37, American Institute of Accountants. Committee on Auditing Procedure

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To improve financial reporting, Robert M. Trueblood

1965

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Letters for underwriters; Statement on auditing procedure, No. 35, American Institute of Accountants. Committee on Auditing Procedure

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Long-term investments; Statement on auditing procedure, No. 34, American Institute of Accountants. Committee on Auditing Procedure

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Profile of the profession: 1975: Historical record of Committee activities,1956-1965, Volume I, American Institute of Certified Public Accountants. Committee on Long-Range Objectives

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Profile of the profession: 1975: Historical record of Committee activities,1956-1965, Volume II, American Institute of Certified Public Accountants. Committee on Long-Range Objectives

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CPA plans for the future, John L. Carey

1964

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Profile of the Profession: 1975, from the viewpoint of three practitioners, American Institute of Certified Public Accountants. Committee on Long-Range Objectives

1963

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Auditing standards and procedures; Statements on auditing procedure, No. 33, American Institute of Accountants. Committee on Auditing Procedure

1962

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Initial audit: A Small loan (consumer finance) company; Case studies in auditing procedure no. 13, American Institute of Accountants. Committee on Auditing Procedure

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Medium-sized "small loan" company - An Electronic equipment manufacturer; Case studies in auditing procedure no. 12, American Institute of Accountants. Committee on Auditing Procedure

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Qualifications and disclaimers (clarification of reporting standards); Statements on auditing procedure, No. 32, American Institute of Accountants. Committee on Auditing Procedure

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Statements on Auditing Procedure, no. 25-32, American Institute of Accountants. Committee on Auditing Procedure

1961

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Consistency; Statements on auditing procedure, No. 31, American Institute of Accountants. Committee on Auditing Procedure

1960

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Responsibilities and functions of the independent auditor in the examination of financial statements; Statements on auditing procedure, No. 30, American Institute of Accountants. Committee on Auditing Procedure

1959

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Accounting research bulletin, no. 1-42, American Institute of Certified Public Accountants. Committee on Accounting Procedure

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Accounting Research Bulletin, no. 44-51, American Institute of Certified Public Accountants. Committee on Accounting Procedure

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Consolidated financial statements; Accounting Research Bulletin, no. 51, American Institute of Certified Public Accountants. Committee on Accounting Procedure

1958

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Medium-sized dairy; Case studies in auditing procedure no. 14, American Institute of Accountants. Committee on Auditing Procedure

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Scope of the independent auditor's review of internal control; Statements on auditing procedure, No. 29, American Institute of Accountants. Committee on Auditing Procedure

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Contingencies; Accounting Research Bulletin, no. 50, American Institute of Certified Public Accountants. Committee on Accounting Procedure

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Declining-balance depreciation (supersedes accounting research bulletin no. 44 issued in October 1954); Accounting Research Bulletin, no. 44 (revised), American Institute of Certified Public Accountants. Committee on Accounting Procedure

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Earnings per share; Accounting Research Bulletin, no. 49, American Institute of Certified Public Accountants. Committee on Accounting Procedure

1957

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Long-form reports; Statements on auditing procedure, No. 27, American Institute of Accountants. Committee on Auditing Procedure

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Special reports (applicability of reporting standards in special circumstances); Statements on auditing procedure, No. 28, American Institute of Accountants. Committee on Auditing Procedure

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Business combinations (supersedes chapter 7(c) of accounting research bulletin no. 43); Accounting Research Bulletin, no. 48, American Institute of Certified Public Accountants. Committee on Accounting Procedure

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Cost, expense and loss; Accounting Terminology Bulletins, no. 4, American Institute of Certified Public Accountants. Committee on Terminology

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Letter from Robert L. Kane, Jr., Educational Director, American Institute of Accountants, to Member Firms and Practitioners Re: A Study Guide for Beginning Accountants, by Charles Lawrence., Robert L. Kane Jr.

1956

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Hospital; Case studies in auditing procedure no. 11, American Institute of Accountants. Committee on Auditing Procedure

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Reporting on use of "other procedures"; Statements on auditing procedure, No. 26, American Institute of Accountants. Committee on Auditing Procedure

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Smaller commercial finance company; Case studies in auditing procedure no. 10, American Institute of Accountants. Committee on Auditing Procedure

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Accounting for costs of pension plans; Accounting Research Bulletin, no. 47, American Institute of Certified Public Accountants. Committee on Accounting Procedure

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Discontinuance of dating earned surplus; Accounting Research Bulletin, no. 46, American Institute of Certified Public Accountants. Committee on Accounting Procedure

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Book value; Accounting Terminology Bulletins, no. 3, American Institute of Certified Public Accountants. Committee on Terminology

1955

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Long-term construction-type contracts; Accounting Research Bulletin, no. 45, American Institute of Certified Public Accountants. Committee on Accounting Procedure

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Proceeds, revenue, income, profit, and earnings; Accounting Terminology Bulletins, no. 2, American Institute of Certified Public Accountants. Committee on Terminology

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Letter from Maurice H. Stans to members of the American Institute of Accountants, Maurice H. Stans and American Institute of Accountants

1954

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Events subsequent to the date of financial statements; Statements on auditing procedure, No. 25, American Institute of Accountants. Committee on Auditing Procedure

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Survey of Audit Reports Submitted to Banks, American Institute of Accountants. Committee on Auditing Procedure

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Letter from Committee on Nominations, American Institute of Accountants, to Members of the American Institute of Accountants Re: Twenty-Four New Members of Council to be Elected in the Coming Year for 3-Year Terms., American Institute of Accountants. Committee on Nominations

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Declining-balance depreciation; Accounting Research Bulletin, no. 44, American Institute of Certified Public Accountants. Committee on Accounting Procedure

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Generally accepted auditing standards: Their Significance and scope, American Institute of Certified Public Accountants. Committee on Auditing Procedure

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Letter from John L. Carey, Executive Director, American Institute of Accountants, to Practitioners and Firms Represented in the Membership of the American Institute of Accountants Re: Protection of CPA's Tax Practice., John L. Carey

1953

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Accounting for compensation involved in stock option and stock purchase plans; Accounting Research Bulletin, no. 37 (revised), American Institute of Certified Public Accountants. Committee on Accounting Procedure

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Restatement and revision of Accounting research bulletins; Accounting Research Bulletin, no. 43, American Institute of Certified Public Accountants. Committee on Accounting Procedure

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Review and resume; Accounting Terminology Bulletins, no. 1, American Institute of Certified Public Accountants. Committee on Terminology

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Memorandum on Relations of CPAs and Lawyers in Tax Practice, Americn Institute of Accountants

1952

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Letter from Committee on Nominations to Members of the American Institute of Accountants Re: By-Law Amendments Increasing the Elected Membership of the Council of the American Institute of Accountants from 48 to 72., American Institute of Accountants. Committee on Nominations

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Accounting for stock dividends and stock split-ups; Accounting Research Bulletin, no. 11 (revised), American Institute of Certified Public Accountants. Committee on Accounting Procedure

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Emergency facilities -- Depreciation, amortization, and income taxes; Accounting Research Bulletin, no. 42, American Institute of Certified Public Accountants. Committee on Accounting Procedure

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Letter from John L. Carey, Executive Director, American Institute of Accountants, to Members of the American Institute of Accountants Re: Application for Renewal of Treasury Enrollment Card (Form 23A)., John L. Carey

1951

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Salary Adjustments (Prepared by Counsel for the American Institute of Accountants)., American Institute of Accountants

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Codification of statements on auditing procedure, based on statements 1 to 24 (1939 to 1949); Statements on auditing procedure, no. 1-24, American Institute of Accountants. Committee on Auditing Procedure

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Limitation of scope of special war reserves; Accounting Research Bulletin, no. 13 (addendum), American Institute of Certified Public Accountants. Committee on Accounting Procedure

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Limitation of scope of special war reserves; Accounting Research Bulletin, no. 26 (addendum), American Institute of Certified Public Accountants. Committee on Accounting Procedure

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Presentation of income and earned surplus (supplement to bulletin no. 35); Accounting Research Bulletin, no. 41, American Institute of Certified Public Accountants. Committee on Accounting Procedure

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Letter from T. Coleman Andrews, President, Executive Committee, American Institute of Accountants, to Members of the American Institute of Accountants Re: Statement of Principles Relating to Practice in the Field of Federal income Taxation Promulgated by the National Conference of Lawyers and Certified Public Accountants (Approved May 8, 1951)., T. Coleman Andrews

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Letter from T. Coleman Andrews, President,, Executive Committee, American Institute of Accountants, to the Members of the American Institute of Accountants, Re: the Institute's Defense Activities., T. Coleman Andrews

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Statement of T. Coleman Andrews, President of the American Institute of Accountants, 270 Madison Ave., New York City, Before the Senate Committee on Expenditures in the Executive Departments, May 15, 1951, T. Coleman Andrews

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Letter from Carman G. Blough, Director of Research, American Institute of Accountants, to Member of the Committee on Accounting Procedure, Re: Stock Dividends and Earnings of Subsidiaries., Carman G. Blough

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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: Pension Plans., Carman G. Blough

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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: Problems in Connection with Consolidated and Parent Company Statements., Carman G. Blough

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Letter from John L. Carey, Executive Director, American Institute of Accountants, to Firms and Individual Practitioners Represented in the AIA Re: request that compensation of CPAs...be exempted from control., John L. Carey

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Letter from John L. Carey, Executive Director, American Institute of Accountants, to Firms and Individual Practitioners Represented in the American Institute of Accountants Re: Salary Stabilization Board Brief., John L. Carey

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Letter from John L. Carey, Executive Director, American Institute of Accountants, to Mr. J. Dewey Coates, Secretary, Committee on Essential Activities and Critical Occupations, Re: Deferral of Listing as Critical Occupation., John L. Carey

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Letter from John L. Carey, Executive Director, American Institute of Accountants, to Mr. Raymond D. Ashman, Ernst & Ernst, Re: Copy of Model Bill Proposed by the Institute in 1945 Dealing With Regulatory Legislation., John L. Carey

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Letter from Charles E. Noyes, Director of Public Relations, American Institute of Accountants, to State Society and Chapter Presidents Re: Resolution Approving the Principles of the Keogh and Reed Bills, H.R. 4371 and H.R. 4373, Respectively., Charles E. Noyes

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Letter from Charles E. Noyes, Director of Public Relations, American Institute of Accountants, to State Society Presidents, Secretaries and Executive Secretaries, Re: Tabulation of Qualifications for Membership in State Societies, June 20, 1951, Charles E. Noyes

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Letter from Charles E. Noyes, Director of Public Relations, American Institute of Accountants, to State Society Public Relations Committee Chairmen Re: Suggestions for Capitalizing on the Publicity Opportunities Presented by the Announcement of the Successful Candidates in the November CPA Exam., Charles E. Noyes

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Letter from Charles E. Noyes, Director of Public Relations, American Institute of Accountants, to T. Coleman Andrews, Gordon S. Battelle, Richard C. Mounsey, Frank L. Wilcox, John H. Zebley, Jr., Re: List of Speeches Given or Scheduled for Delivery by the Officers and Staff of the Institute During the Current Year., Charles E. Noyes

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Letter from Charles E. Noyes, Director of Public Relations, American Institute of Accountants, to the Committee on Relations With Bar, Re: Ineligibility of CPAs to Appear Before the Appellate Tax Boards of Massachusetts and District of Columbia., Charles E. Noyes

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Letter from Charles E. Noyes, Director of Public Relations, American Institute of Accountants, to the Manpower Subcommittee of the Committee on National Defense Re: The Essentiality of Public Accounting Services to National Defense., Charles E. Noyes

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Letter from Director of Public Relations, Charles E. Noyes, American Institute of Accountants, to State Society and Chapter Presidents and State Society Secretaries and Executive Secretaries Re: State Society Data (Tabulation of Membership, Initiation Fees, and Dues and Assessment Privileges of Various State Societies)., Charles E. Noyes

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Letter from R. D. Willard, Chairman, Committee on State Legislation, American Institute of Accountants, to Members of the Committee on State Legislation Re: Standards for State Accountancy Laws (Model Permissive Bill)., R. D. Willard