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Certified Public Accountant, 1945 American Institute of Accountants University of Mississippi eGrove American Institute of Certified Public Accountants Newsletters (AICPA) Historical Collection 1945 Certified public Accountant, 1945 American Institute of Accountants Follow this and additional works at: https://egrove.olemiss.edu/aicpa_news Part of the Accounting Commons, and the Taxation Commons Recommended Citation American Institute of Accountants, "Certified public Accountant, 1945" (1945). Newsletters. 79. https://egrove.olemiss.edu/aicpa_news/79 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 Newsletters by an authorized administrator of eGrove. For more information, please contact [email protected]. THE C ertified Pu blic A c c o u n t a n t A Bulletin of The American Institute of Accountants V o l. 25 J a n u a r y , 1945 No. 1 New Selective Service Rules Local Board Memorandum No. 115-I, duction or in an activity in support of released by National Headquarters of the the national health, safety, or interest, Selective Service System, December 12, which local boards were encouraged to 1944, has been reproduced in pamphlet interpret liberally. form and mailed to all members and asso­ It is an announced objective of the new ciates of the American Institute of Ac­ memorandum to induce men now engaged couritants. This memorandum indicates a in essential work to remain there, and new urgency in the demand for man­ men not now engaged in essential activ­ power, both by the armed forces and in ities to find essential work. Accordingly, war production. It calls for a stricter provision is made for immediate reclassi­ application of classification policies than fication of any registrant now in a that which has prevailed since the issu­ deferred status who changes employment ance of Local Board Memorandum No. without approval of his Selective Service 115, as amended May 12, 1944, in which local board. Registrants aged 26 through classification in deferred classes of regis­ 29 will probably be considered for occu­ trants ages 18 to 26 was rigorously re­ pational classification only if engaged in stricted, but at the same time was broad­ one of a limited number of “critical” ened in the case of registrants ages 30 activities listed in a War Manpower through 37, while registants ages 26 Commission release of January 16, 1945. through 29 were given an intermediate Selective Service local boards at the pres­ status. Under the provisions of the new ent time will reclassify men between ages release, in applying tests for occupational 30 and 37 in deferred classifications who deferment for men in the older groups, without board approval leave jobs in greater consideration will be given to essential establishments. In view of the those engaged in war production or in present urgent manpower need, it may be support of the war effort than to those that local boards will review the classi­ engaged in activities not immediately sup­ fications of older men, even though they porting the prosecution of the war. Un­ do not change their posts, if they were der the policy announced last spring, a formerly classified under a liberal inter­ registrant in the higher age group was pretation of “activity in support of the available for occupational deferment if national health, safety, or interest,” and he were regularly engaged in war pro­ such registrants may be reclassified if PUBLISHED BY AMERICAN INSTITUTE PUBLISHING CO., INC. 13 East 41st Street, New York 17, N. Y. 2 The Certified Public Accountant they are not now found, under a stricter list of essential activities released by the interpretation, to be engaged in “‘activ­ War Manpower Commission, January ities in support of the war effort.” 16th, will be used as a guide by local In determining what is essential work, boards. This list contains the item, local boards are now instructed to con­ “Technical, scientific, and management sider general information available, services,” which the War Manpower specific information in the registrant’s file, Commission has held to include account­ representations by other federal govern­ ing services rendered to essential estab­ ment agencies, and the local board’s own lishments. Accounting firms which have knowledge of the relative importance of not yet applied for classification as essen­ civilian activities and the labor-supply tial establishments by area offices of the conditions existing in the area in which War Manpower Commission should con­ the registrant is working. Presumably the sider the advisability of doing so. Contract Termination Courses CPA Examination Schedule Among the courses in war - contract termination recently announced is one State accounting boards adopting offered by Western Reserve University the uniform examinations prepared of Cleveland. This course consists of two by the American Institute of Ac­ three-hour sessions each week for a countants will hold the regular spring period of five weeks. Laws, regulations, examinations on May 16, 17, and 18, and procedures applicable to contract 1945, according to the following termination are explained by speakers and schedule: discussion leaders representing both in­ Wednesday, May 16th: 1:30 to dustry and the government, and an 6:00 P.M. — Accounting Practice, opportunity is provided for considera­ Part I. tion of specific cases and individual prob­ lems. The first course opened on Sep­ Thursday, May 17th: 9:00 A.M. to tember 25th, with a registration of 118. 12:30 P.M.—Theory of Accounts. It was repeated, beginning on November Thursday, May 17th: 1:30 to 13th, at the urgent request of many who 6 :00 P.M.—Accounting Practice, had enrolled in the initial program. Part II. Friday, May 18th: 9 :00 A.M. to Accounting Problems for Lawyers 12:30 P.M.—Commercial Law. The American Institute of Accountants Friday, May 18th: 1:30 to 5:00 and the New York State Society of Certi­ P. M.—Auditing. fied Public Accountants are cooperating with the Practising Law Institute, at the The board of examiners of the invitation of that organization, in con­ American Institute has approved the ducting an advanced course on current following dates for future examina­ problems in accounting for lawyers. This tions : program will consist of a series of twelve November 7, 8, and 9, 1945. weekly lectures to be given in New York City in the spring of 1945. All account­ May 15, 16, and 17, 1946. ants and lawyers are eligible to attend. November 6, 7, and 8, 1946. Further details will be published in a later issue of this bulletin. The Certified Public Accountant 3 Secretary’s Notes A W orld P r o f e s s io n lines by certified public accountants en­ At a meeting of the Institute’s exec­ gaged in the practice of their profession. utive committee, December 7th, a bold It is consistent, too, with the action of step was taken in the adoption of a reso­ the executive committee and the council lution recommending that a qualified pro­ of the Institute at the time of the annual fessional accountant of any country, or meeting last fall, in approving regulatory of any state in the United States, should accounting legislation, subject to the pro­ be permitted to practice his profession vision that restrictions on the interstate without hindrance in other countries or practice of accounting be eliminated. other states. The text follows: However, the resolution quoted above did not arise from a discussion of inter­ “RESOLVED, In the belief that the state, but rather of international practice. national and international economy will On November 14, 1944, the secretary and be well served, and the interest of the accounting profession in all countries will counsel for the Institute had conferred be advanced, by provision for free passage with officials of the State Department of qualified professional accountants about what seemed to be a growing across state and national boundaries, the tendency among Latin American Repub­ executive committee of the American In­ lics and some other countries to enact stitute of Accountants recommends: legislation which might prevent certified “That a certified public accountant of public accountants of the United States any state or territory of the United States from carrying out professional engage­ or of the District of Columbia, whose ments in those countries. The conferees certificate was obtained under acceptable at that time were unaware that the day professional standards, be permitted to practice his profession freely in any other before, the Republic of Cuba had enacted state, subject to such requirements as to such legislation. When this was learned, registration and payment of fees as may the executive committee gave serious con­ be required by law, and may describe him­ sideration to the whole problem. As the self as a certified public accountant of State Department had pointed out, it was the state, territory, or District which clear that any discussion of the matter issued his certificate; and with governments of foreign countries “That a qualified professional account­ would lead to the question of reciprocity, ant of a foreign country in possession of which involves the policy of the several a certificate, license, or degree which authorizes him to practice public account­ states of the United States toward the ing in his own country, issued under admission of qualified accountants from acceptable professional standards, be per­ foreign countries (the subject was dis­ mitted to practice his profession freely cussed editorially in The Journal of in any state, territory or District of the Accountancy for January, 1945, page 1). United States, subject to such require­ • Under instructions of the executive ments as to registration and payment of committee, the secretary has prepared a fees as may be required by law, and may lengthy memorandum analyzing existing use the title under which he is registered accountancy laws as they may apply to in his own country provided the country of its origin is indicated.” foreign accountants and containing other data, which has been submitted to the This recommendation may seem revolu­ State Department.
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