Year-Book 1923, Officers, Council, Board of Examiners, Committees, Members and Associates
Total Page：16
File Type：pdf, Size：1020Kb
University of Mississippi eGrove American Institute of Certified Public Accountants AICPA Annual Reports (AICPA) Historical Collection 1923 Year-book 1923, Officers, Council, Board of Examiners, Committees, Members and Associates. Proceedings of the Annual Meeting at Washington, D. C., September 18 and 19, 1923 American Institute of Accountants Follow this and additional works at: https://egrove.olemiss.edu/aicpa_arprts Part of the Accounting Commons, and the Taxation Commons Recommended Citation American Institute of Accountants, "Year-book 1923, Officers, Council, Board of Examiners, Committees, Members and Associates. Proceedings of the Annual Meeting at Washington, D. C., September 18 and 19, 1923" (1923). AICPA Annual Reports. 103. https://egrove.olemiss.edu/aicpa_arprts/103 This Book is brought to you for free and open access by the American Institute of Certified Public Accountants (AICPA) Historical Collection at eGrove. It has been accepted for inclusion in AICPA Annual Reports by an authorized administrator of eGrove. For more information, please contact [email protected]. 1923 YEAR BOOK OF THE American Institute of Accountants (Incorporated under the Laws of the District of Columbia) Officers, Council, Board of Examiners, Com- mittees, Members and Associates, Proceedings of the Annual Meeting at Washington, D. C., September 18 and 19, 1923. Minutes of Coun- cil Meetings, September 17 and 20, 1923. Meeting of Members of Accountancy Boards, September 17, 1923. Reports presented at Annual Meet- ing. List of C.P.A. Examiners. Constitution and By-Laws and Rules of Professional Conduct. Rules and Regulations of the Board of Examiners. Copyright, 1924, by the AMERICAN INSTITUTE OF ACCOUNTANTS INDEX PAGE Accountancy Boards, Members of State 177 Accountants and Bankers. William B. Campbell 90 Accounts, Annual 121 Administration of Endowment, Report of Special Committee on ... 165 Alphabetical List of Members 12 " " Associates 38 Amendments of Constitution, Discussion of 82 American Institute of Accountants, Proceedings of Annual Meeting 81 American Institute of Accountants' Foundation, Annual Meeting... 101 American Institute of Accountants' Foundation, Board of Trustees Meeting 173 Application of Ethical Principles. Carl H. Nau 90 Arbitration, Resolution Regarding Supporting Movement of 86 Associates, Alphabetical List of 38 " Geographical List of 45 Auditors, Election of 88 List of 10 Report of 119 Banquet, Annual 90 Board of Examiners, Members of 10 Election of Members of 99 " " " Reports of 139 " " " Rules of 200 Boards of Accountancy, Meeting of Members of, September 17, 1923 104 Budget and Finance, Report of Committee on 146 By-laws of the American Institute of Accountants 192 Chapters, Approval of formation of California, Illinois, Minnesota and Pittsburgh 94,99 Committee Reports: Budget and Finance 146 Constitution and By-laws 148 Education 151 Ethical Publicity 162 Executive 135 Federal Legislation 162 Nominations 163 Professional Ethics 144 Publication 164 3 Index PAGE Committees, Members of 10 Committees, Reports of Special: Administration of Endowment 165 Co-operation With Bankers 167 State C. P. A. Reciprocity 170 Constitution, Amendments of 82 Constitution and By-laws of the American Institute of Accountants 187 Constitution and By-laws, Report of Committee on 148 Council, Election of Members of 87, 89 " Members of 9 Meeting of September 17, 1923 92 Meeting of September 20, 1923 98 Report of 131 Education, Report of Committee on 151 Election of Officers 86 Entertainment 91 Ethical Publicity, Report of Committee on 162 Examiners, Election of Members of Board of 99 " Members of Board of 10 Reports of Board of 139 Executive Committee, Approval of Acts of 97 Election of 98 " " Report of 135 Federal Legislation, Report of Committee on 162 Geographical List of Members and Associates 45 Gore, Edward E., Elected President 86 Illinois Chapter, Approval of formation of 94 Income-tax Laws, Authorization for Appointment of Special Com- mittee on Form and Administration of 84 Institute Publicity. Homer S. Pace 85 Introductory Note 7 Meetings, Vote of Thanks to Committee on 90,100 Members, Alphabetical List of 12 " Geographical List of 45 Minnesota Chapter, Approval of formation of 94 " " Approval of Amendments to Constitution and By-laws of 96 Minutes of Annual Meeting, 1922, Approval of 81 Need for Accountants as Receivers and Trustees. John B. Niven.. 88 Nomination, Election of Members of Committee on 88,90,96 Nominations, Report of Committee on 163 Officers, Election of 86 List of 9 Pittsburgh Chapter, Approval of formation of 94 President, Election of 86 Report of 109 Presidents, past 11 4 Index FAGS Proceedings of Annual Meeting, 1923, Washington, D. C 81 Professional Conduct, Rules of 198 " Ethics, Election of Committee on 98 " " Report of Committee on 144 Public Affairs, Authorization of Special Committee on 85,99 Publication, Report of Committee on 164 Reports of Officers, Council, Board of Examiners, Committees and Auditors 107 Rules of the Board of Examiners 200 Rules of Professional Conduct 198 Rules of Professional Conduct, Approval of Changes in Phrase- ology of 95 Secretary, Election of 98 Report of 116 Special Committee Reports: Administration of Endowment 165 Co-operation With Bankers 167 State C. P. A. Reciprocity 170 Standard Curricula for University Courses in Accounting. George S. Olive 90 State Accountancy Boards, Members of 177 Teele, Arthur W., Elected Treasurer 87 The 1921 Federal Income-tax Laws, the Treasury Departments Ad- ministration of that and Prior Income-tax Laws and the Rela- tion Between the Accountant and the. Income-tax Unit. Robert H. Montgomery 84 Treasurer, Election of 87 Trial Board, Council Convenes as 93 Vote of Thanks to Robert H. Montgomery 86 " " " " Homer S. Pace 86 What Further a National Budget System can Accomplish. Harvey S. Chase 89 5 Introductory Note The 1923 year-book of the American Institute of Accountants contains a summary of the proceedings at the annual meeting of the Institute held at Washington, D. C., in September, 1923. The report is condensed in accordance with precedent. This year the committee on meetings departed from custom and instead of set papers upon accounting subjects arranged for informal discussions of matters of general interest to the account- ing profession. Some of the discussions extended beyond the time set for them and other discussions were consequently re- duced to a few minutes each. The opening remarks of some of the leaders of discussions have appeared in The Journal of Accountancy. The reports of the committee on state legislation and the special committee on auditing departments of banks have been omitted from the year-book. The executive committee feels that as these reports deal with matters in process of development they should be omitted. The reports are on file in the offices of the Institute. The constitution and by-laws printed in this book contains amendments approved by the Institute at the annual meeting and ratified by mail ballot. It also contains the rules of conduct with changes approved by the Council at its meeting of September 17, 1923. Copies of the year-book will be sent to all members and asso- ciates of the Institute without charge. Extra copies may be obtained at $1.50 net or $1.65 delivered in the United States or Canada. A. P. RICHARDSON, Secretary. 135 Cedar Street, New York. December, 1923. AMERICAN INSTITUTE OF ACCOUNTANTS List of Officers, Members of Council, Board of Examiners and Committees, 1923-1924 OFFICERS President, EDWARD E. GORE 111 W. Monroe Street, Chicago, Illinois Vice-Presidents FRANK LOWSON 815 15th Street, N. W., Washington, D. C. NORMAN E. WEBSTER 111 Broadway, New York Treasurer, ARTHUR W. TEELE . .120 Broadway, New York Secretary, A. P. RICHARDSON 135 Cedar Street, New York MEMBERS OF THE COUNCIL For Five Years: P. L. BILLINGS 410 Hippee Bldg., Des Moines, Iowa JAMES F. FARRELL 110 William Street, New York LEWIS G. FISHER Union Trust Bldg., Providence, Rhode Island DAVID L. GREY Third National Bank Bldg., St. Louis, Mo. T. H. LAWRENCE 830 Foster Bldg., Denver, Colo. HOMER S. PACE 30 Church Street, New York W. A. SMITH 1460 Madison Avenue, Memphis, Tenn. For Four Years: ELMER L. HATTER Munsey Bldg., Baltimore, Md. J. EDWARD MASTERS 60 State Street, Boston, Mass. JAMES S. MATTESON 701 Alworth Bldg., Duluth, Minn. R. H. MONTGOMERY 110 William Street, New York CARL H. NAU 3334 Prospect Ave., Cleveland, Ohio JOHN B. NIVEN Montclair, New Jersey E. G. SHORROCK 625 Central Bldg., Seattle, Wash. For Three Years: ALBERT T. BACON 208 South LaSalle Street, Chicago, Ill. F. H. HURDMAN 350 Madison Ave., New York J. E. HUTCHINSON 601 Praetorian Bldg., Dallas, Texas CLIFFORD E. ISZARD 600 Ford Bldg., Wilmington, Del. WALTER MUCKLOW Hill Bldg., Jacksonville, Fla. JOHN R. RUCKSTELL Claus Spreckels Bldg., San Francisco, Calif. W. R. TOLLETH National Bank of Commerce Bldg., Norfolk, Va. For Two Years: JOHN F. FORBES 203 Crocker Bldg., San Francisco, Calif. J. PORTER JOPLIN 225 North Michigan Blvd., Chicago, Ill. WALDRON H. RAND 101 Milk Street, Boston, Mass. FREDERICK A. Ross 366 Madison Ave., New York FREDERIC A. TILTON 1630 First National Bank Bldg., Detroit, Mich. C. R. WHITWORTH 10 South LaSalle Street, Chicago, Ill. WILLIAM JEFFERS WILSON 1205 Land Title Bldg., Philadelphia, Pa. 9 American Institute of Accountants Year-Book For One Year: ERNEST CROWTHER 1307 First National Bank Bldg., Pittsburgh, Pa. CHARLES S. LUDLAM 37 West 39th Street, New York CHARLES E. MATHER 123 Liberty Street, New York OVERTON S. MELDRUM 415 Keller Bldg., Louisville, Ky. GEORGE S. OLIVE 905 Hume-Mansur Bldg., Indianapolis, Ind. ADAM A. Ross 1304 Morris Bldg., Philadelphia, Pa. C. E. WERMUTH Canal Commercial Bldg., New Orleans, La. BOARD OF EXAMINERS For Three Years: JOHN F. FORBES 203 Crocker Bldg., San Francisco, Calif. CHARLES E. MATHER 123 Liberty Street, New York WALDRON H. RAND 101 Milk Street, Boston, Mass. For Two Years: HAROLD B. ATKINS 49 Wall Street, New York WILLIAM B. CAMPBELL 56 Pine Street, New York A.