University of Mississippi eGrove American Institute of Certified Public Accountants AICPA Annual Reports (AICPA) Historical Collection 1920 Year-book 1920, Officers, Council, Board of Examiners, Committees, Members and Associates. Proceedings of the Annual Meeting at Washington, D. C., September 21 and 22, 1920 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 1920, Officers, Council, Board of Examiners, Committees, Members and Associates. Proceedings of the Annual Meeting at Washington, D. C., September 21 and 22, 1920" (1920). AICPA Annual Reports. 100. https://egrove.olemiss.edu/aicpa_arprts/100 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]. 1920 YEAR-BOOK OF THE American Institute of Accountants (Incorporated under the Laws of the District of Columbia) Officers, Members of Council, Board of Examiners, Committees, Members and Associates. Proceedings of the Annual Meeting at Washington, D. C., Sep- tember 21 and 22, 1920. Minutes of Council Meet- ings, September 20 and 23, 1920. Reports presented at Annual Meeting. List of C. P. A. Examiners. Constitution and By-Laws and Rules of Professional Conduct of the American Institute of Accountants. Copyright, 1921, by the AMERICAN INSTITUTE OF ACCOUNTANTS Press of J. J. Little & Ives Co. New York INDEX PAGE Accountancy Boards, Members of State 139 Accounts, Annual 97 Advertising, Discussion of 75 Advisory Accountancy, William B. Gower 75 Alphabetical List of Members 12 " " Associates 34 American Institute of Accountants, Proceedings of Annual Meeting 67 Associates, Alphabetical List of 34 Associates, Geographical List of 38 Auditors, Election of 75 Auditors, Report of 101 Banquet, Annual 76 Boards of Accountancy, Meeting of September 20, 1920 85 Board of Examiners, Members of 10 " " " Election of Members of 83 " " " Reports of 114, 117 Bonds of Institute Building Subscribed 67 Budget, Report of Committee on 119 Building Purchase, Report of Sub-Committee on 112 By-laws, Amendments Adopted 71 By-laws of the American Institute of Accountants 154 Clader, Will-A., Vote of Thanks to 75 Committee Reports: Budget and Finance 119 Constitution and By-laws 121 Education 122 Executive 103 Federal Legislation 125 Professional Ethics 117 Publication 128 State Legislation 131 Committees, Reports of Special: Administration of Endowment 132 Ethical Publicity 80 Increased Membership 134 Procedure 134 Committees, Members of 10 Constitution, Amendments Adopted 70 Constitution and By-laws, Report of Committee on 121 3 Index Constitution and By-laws of the American Institute of Accountants 147 Constitution of the American Institute of Accountants 149 Council, Acts of, Ratified 71 " Election of Members of 74 " Members of 9 Meeting of, September 20, 1920 77 " September 23, 1920 82 Report of. 102 Deaths of Members, Resolutions concerning 72 Education, Report of Committee on 122 Edwards, George, Remarks by 74 Election of Officers 74 Entertainment 76 Ethical Publicity, Report of Committee on 80 Examiners, Members of Board of 10 " Election of Members of Board of 83 Report of Board of 114 Executive Committee, Election of 83 Report of 103 Federal Legislation, Report of Committee on 125 Geographical List of Members and Associates 38 Gower, William B., Paper by 75 Grower, William B., Vote of thanks to 76 Growth and Effect of Branch Offices, Frederick A. Ross 74 Increased Membership, Report of Committee on 134 Introductory Note 3 Members, Alphabetical List of 12 " Geographical List of 38 Nau, Carl H., Elected President 74 Officers, Election of 74 List of 9 Oklahoma C. P. A. Law, Resolution Relative to 83 President, Election of 74 Report of 89 Presidents, Past 11 Procedure, Report of Committee on 134 Proceedings of Annual Meeting, 1920, Washington, D. C 67 Professional Advancement, Appointment of Special Committee on... 84 Professional Ethics, Election of Committee on 83 " " Report of Committee on 117 Publication, Report of Committee on 128 Pullen, A. M., Vote of thanks to - 75 Rand, Waldron H., Vote of thanks to 75 Regional Meetings, Discussion of 75 Reports of Officers, Council, Board of Examiners, Committees and Auditors 89 4 Index PAGE Rules of Professional Conduct 160 " " " Amended 70 Ross, Frederick A., Paper by 74 " Vote of thanks to . 76 Secretary, Election of 82 Report of... 93 State Accountancy Boards, Members of 139 State Legislation, Report of Committee on 131 Subscribers to Institute Building Bonds, List of 68 Supervising the Work of the Accounting Staff, John R. Wildman... 72 Terminology, Appointment of Special Committee on 75 Texts Recommended by Committee on Education 124 Thanks to Board of Examiners, Vote of 75 Treasurer, Election of 74 Trial Board, Council Convenes as 77 Trial of Member on Charges 78 Wildman, John R., Paper by 72 " " Vote of thanks to 76 5 Introductory Note For the past three years the year-book of the American In- stitute of Accountants has appeared in condensed form because of the high cost of paper, printing, binding, etc. This year the costs are even higher than they were at the time of the publication of the 1919 year-book, and the executive committee has there- fore directed that the condensed form of publication be followed for this year. Three papers read at the annual meeting in Washington were printed in the October issue of THE JOURNAL OF ACCOUNTANCY. There have been many additions to the membership of the Insti- tute and the list of names is therefore considerably longer. In accordance with unanimous resolution of the council the lists of members no longer indicate whether the members and associates mentioned are certified public accountants or not. Several amendments of the constitution and by-laws and rules of professional conduct have been made during the year. There have also been changes in the personnel of many of the state boards of accountancy, the lists of which appear in Appendix B in this volume. The year-book is distributed as usual gratis to all members and associates of the Institute. Extra copies may be obtained at the customary price of $1.50 net, $1.65 delivered in the United States A. P. RICHARDSON, Secretary. 135 Cedar Street, New York, November, 1920. AMERICAN INSTITUTE OF ACCOUNTANTS List of Officers, Members of Council, Board of Examiners and Committees, 1920-1921 OFFICERS President, CARL H. NAU .901 American Trust Bldg., Cleveland, Ohio 718 Bank of Commerce Bldg., Norfolk, Va. Vice-Presidents, W. P. HILTON.. T. EDWARD ROSS Morris Bldg., Philadelphia, Pa. Treasurer, J. E. STERRETT 54 William Street, New York Secretary, A. P. RICHARDSON 135 Cedar Street, New York MEMBERS OF THE COUNCIL For Five 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 105 South La Salle Street, Chicago, Ill. ELIJAH W. SELLS 37 W. 39th St., New York FREDERIC A. TILTON Penobscot Bldg., Detroit, Mich. WM. JEFFERS WILSON 1205 Land Title Bldg., Philadelphia, Pa. For Four Years: HAMILTON S. CORWIN 197 Prospect Street, East Orange, N. J. ERNEST CROWTHER 1307 First National Bank Bldg., Pittsburgh, Pa. EDWARD E. GORE 824 Monadnock Block, Chicago, Ill. CHARLES S. LUDLAM 37 W. 39th St., New York OVERTON S. MELDRUM 415 Keller Bldg., Louisville, Ky. ADAM A. Ross 1304 Morris Bldg., Philadelphia, Pa. G M. WILLIAMS Arctic Bldg., Seattle, Wash. For Three Years: HARVEY S. CHASE 84 State Street, Boston, Mass. J. D. M. CROCKETT 609-10 Republic Bldg., Kansas City, Mo. W. SANDERS DAVIES . 103 Park Ave., New York PAGE LAWRENCE 420 New York Life Bldg., Kansas City, Mo. ERNEST RECKITT Marquette Bldg., Chicago, Ill. W. A. SMITH 1460 Madison Ave., Memphis, Tenn. EDWARD L. SUFFERN 163 Sycamore Ave., Plainfield, N. J. For Two Years: J. S. M. GOODLOE 54 Wall Street, New York ELMER L. HATTER 731 Munsey Bldg., Baltimore, Md. CLIFFORD E. ISZARD 600 Ford Bldg., Wilmington, Del. J. EDWARD MASTERS 60 State Street, Boston, Mass. JAMES S. MATTESON 701 Alworth Bldg., Duluth, Minn. ROBERT H. MONTGOMERY 55 Liberty Street, New York W. ERNEST SEATREE 134 South La Salle Street, Chicago, Ill. 9 American Institute of Accountants Year-Book For One Year: JOSEPH E. HUTCHINSON, SR Praetorian Bldg., Dallas, Texas F. W. LAFRENTZ 100 Broadway, New York W. R. MACKENZIE Wilcox Bldg., Portland, Oregan WALTER MUCKLOW U. S. Trust Bldg., Jacksonville, Fla. JOHN B. NIVEN 386 Upper Mountain Ave., Montclair, N. J. JOHN R. RUCKSTELL Claus Spreckels Bldg., San Francisco, Calif. F. F. WHITE 274 Upper Mountain Ave., Upper Montclair, N. J. BOARD OF EXAMINERS For Three Years: JOHN F. FORBES 203 Crocker Bldg., San Francisco, Calif. CHARLES E. MATHER Kinney Bldg., Newark, N. J. WALDRON H. RAND 101 Milk Street, Boston, Mass. For Two Years: F. H. HURDMAN 55 Liberty Street, New York J. C. SCOBIE 54 William Street, New York ARTHUR W. TEELE 120 Broadway, New York For One Year: W. P. HILTON 718 Bank of Commerce Bldg., Norfolk, Va. JOHN B. NIVEN 386 Upper Mountain Ave., Montclair, N. J. ERNEST RECKITT Marquette Bldg., Chicago, ILL. AUDITORS HORACE P. GRIFFITH 325 Bourse Bldg., Philadelphia, Pa. EDWARD P. MOXEY 1202 Real Estate Trust Bldg., Philadelphia, Pa. COMMITTEES EXECUTIVE COMMITTEE: COMMITTEE ON CONSTITUTION AND BY-LAWS: The President, Chairman Ohio W. R. Mackenzie, Chairman Oregon The Treasurer New York W. A. Coy Ohio H. S. Corwin New York W. S. Sutton Pennsylvania W. Sanders Davies New York John B. Niven New Jersey COMMITTEE ON EDUCATION: T. Edward Ross Pennsylvania W. S. Whittlesey, Chairman. .New York E.