Accounting Firms & Practitioners, 1964 List
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University of Mississippi eGrove American Institute of Certified Public Guides, Handbooks and Manuals Accountants (AICPA) Historical Collection 1964 Accounting Firms & Practitioners, 1964 List American Institute of Certified Public Accountants (AICPA) Follow this and additional works at: https://egrove.olemiss.edu/aicpa_guides Part of the Accounting Commons, and the Taxation Commons Recommended Citation American Institute of Certified Public Accountants (AICPA), "Accounting Firms & Practitioners, 1964 List" (1964). Guides, Handbooks and Manuals. 937. https://egrove.olemiss.edu/aicpa_guides/937 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 Guides, Handbooks and Manuals by an authorized administrator of eGrove. For more information, please contact [email protected]. 1964 List Accounting Firms & Practitioners AMERICAN INSTITUTE OF CPAs 1964 List Accounting Firms & Practitioners AMERICAN INSTITUTE OF CPAs Copyright 1964 by the American Institute of Certified Public Accountants, Inc. 666 Fifth Ave., New York, N. Y. 10019 FOREWORD The publication of this geographical list of accounting firms and individual practitioners has been authorized by the executive committee of the Institute. Firms which have at least one partner who is a member or associate of the Institute, and individual practitioners who themselves are mem bers or associates, are listed. Only the firm name and address in each city is included. The number following the address is the postal zone or zip number. Offices are listed in accordance with information furnished to us by members in response to our request. In the absence of such information, the listings were compiled from our records. Offices in Puerto Rico and the Virgin Islands are shown near the end of the list. Those in foreign countries are not included. An alphabetical directory of all members and associates is scheduled to be published in 1965. A FEW FACTS ABOUT CERTIFIED PUBLIC ACCOUNTANTS As its name implies, the American Institute of Certified Public Accountants admits only CPAs to membership. First licensed in 1896 in New York, CPAs are members of a fast-growing profession which has nearly tripled in two decades (to an estimated 85,000). It is expected that the present number will be doubled by 1975. Competence In order to become a CPA, one must satisfy education and ex perience requirements, specified by state law, and pass a difficult two- and-a-half-day written examination. The examination is prepared by the American Institute and is uniform in all states, territories and the District of Columbia. Currently, almost 95 per cent of successful CPA candidates are college graduates. Ethics CPAs are subject to discipline under state laws or rules promul gated by state boards of accountancy. In addition, the individual prac titioners and firms listed in this directory are also subject to the American Institute’s Code of Professional Ethics. The Code contains twenty-one rules. Those of special interest to credit grantors and others who rely upon the profession are summarized as follows: Independence. A member shall not express an opinion on the financial statements of an enterprise unless he is in fact independent. All relationships with a client should be assessed with this in mind. No member is considered independent if he has any financial in terest in, or is an officer, director, or key employee of, such an enter prise. Technical Standards. In expressing an opinion on financial state ments, a member must make all disclosures necessary to make the state ments not misleading, and must conform with generally accepted ac counting principles and auditing standards. (Accounting principles and auditing standards are described in bulletins of the Institute which are available. Among other things, ob servation of inventories and confirmation of receivables are usually re quired when an opinion is given.) The Institute’s Accounting Principles Board is the profession’s leading authority on what constitute’s “generally accepted accounting principles.” The Board considers studies published by the Institute’s professional research staff and then make pronouncements as to the accounting treatment which should be applied. At its October 1964 meeting the governing Council resolved that members should see to it that departures from the Board’s pronounce ments are disclosed either in the auditor’s report or in footnotes to the financial statements. Wherever practicable the financial effect also should be reported. This will be effective for fiscal periods beginning after December 31, 1965. Reporting Standards. A member shall not permit his name to be associated with financial statements unless he either (a) expresses an opinion or (b) disclaims an opinion and explains why (for example, because the scope of his examination has been limited by the client). He may express a qualified opinion, so long as his exceptions are not so material as to negative the opinion as a whole. (For example, if inventory and receivables are material in relation to total assets, and he has not examined them, he may not express a qualified opinion, but must disclaim an opinion and explain why.) Advertising and Solicitation are not permitted. Confidential Relationship. A member shall not disclose confiden tial information without the permission of the client. Copies of a booklet containing the Institute’s Code of Professional Ethics, as well as opinions of its committee on professional ethics, are available on request. Enforcement Complaints alleging violation of the Code of Professional Ethics are accepted by the Institute from any source. Names of complainants may be held in confidence. If, after investigation, the Committee on Professional Ethics believes a violation has occurred, the respondent is summoned before the Trial Board, which may acquit, admonish, sus pend or expel him. State societies have similar disciplinary machinery. State boards of accountancy may suspend or revoke CPA certi ficates for violation of provisions in state accountancy laws. Practice Review Board This Board will review questionable reports by CPAs received any source on a confidential basis, and will point out departures from standards to the CPA concerned. Names of persons submitting ques tionable reports will not be disclosed.. The Institute welcomes inquiries on any aspect of ethical conduct, and will fully respect confidences when requested. The American Institute The American Institute was organized in 1887—nine years before the first CPA law was passed—as the American Association of Public Accountants. It now has more than 51,000 members. At present, fifty-four AICPA boards and committees are studying various aspects of the profession. In addition to preparing the CPA examination and maintaining its Code of Professional Ethics, the American Institute performs such serv ices as: providing professional development courses to keep practicing CPAs abreast of new accounting developments, aiding government agencies on accounting matters, and assisting members with technical problems. It also publishes America’s leading accounting periodical—The Jour nal of Accountancy—and Management Services, a new bi-monthly maga zine. The Journal has a circulation of more than 105,000 accountants, business managers, government officials and educators. The Institute’s headquarters—at 666 Fifth Avenue, New York—has one of the largest and most comprehensive libraries on accounting in the world. In addition to the Institute, most CPAs belong to a state society. While not formally affiliated with the Institute, the state societies work closely with the national body. GEOGRAPHICAL LIST OF FIRMS AND INDIVIDUAL PRACTITIONERS ALABAMA Alexander City Young, Arthur & Company, 6 Office Park Circle Reese and Harder, 508 Cherokee Rd. (35010) (35223) Young, Garber & Company, 1309 Bank for Savings Bldg. (35203) Andalusia Rabren & Rabren, 204-208 Timmerman Bldg. (36420) Brewton McDowell, James E., 222 Belleville Ave. Anniston Andrews, William F., Jr., Radio Bldg. (36202) Cullman Brooke, Morgan & Co., 118 E. 13th St. (36201) Mackle, Eldredge & McIntosh, St. John Bldg. (35055) Athens Decatur Christopher, T. C., 205 Gilbert (35611) Acker, C. C., P.O. Box 1604 Franklin, Robb and Turner, 525 Wilson St. Atmore Holle, Frank C., 717½ Bank St. Smither, Bell & Stephenson, 906 Wilson St. N.E. Waller, Hal K., Jr., 101 S. Pensacola Ave. (36502) Winkler, M. M. & Associates, 239 Johnston St. Bay Minette Dothan Harris, Talmadge E., P.O. Box 93 (36507) McClintock, Richmond C., 308 W. Adams (36302) Jones, Laurens W., P.O. Box 588 McDaniel & Company, 103 N. Oates St. Skeen Accounting Company, P.O. Box 199 Bessemer Stutts, Edward C„ 205 W. Washington St. Keyes, Jack, 720 N. 18th St. Enterprise Birmingham Cain, D. E., Jr., 404 Glover Ave. Allen, Bradley and Lancaster, 505 Bank for Savings Bldg. (35203) Eufaula Andersen, Arthur & Co., 1429 Brown-Marx Bldg. Boyette, Richard A., E. Barbour St. (35203) Hartzog, G. C., E. Broad St. Blankenship & Blankenship, 1229 Brown-Marx Bldg. McRae, John C., 125 S. Orange St. (36027) (35203) Boohaker, Joseph A. & Co., 706 S. 24th St. (35205) Fairfield Borland, William Howard and Son, 911 Comer Bldg. Browning, Ted, 3026 13th Ave. S. (35205) Marshall, William L., Jr., 6517 Cherokee Dr. (35064) Burks, Robert E., 609 First National Bldg. (35203) Christian, William J., 1820 City Federal Bldg. (35203) Florence Dent and Company,