University of Mississippi eGrove American Institute of Certified Public Accountants AICPA Annual Reports (AICPA) Historical Collection 1945 Yearbook 1943-1944 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, "Yearbook 1943-1944" (1945). AICPA Annual Reports. 123. https://egrove.olemiss.edu/aicpa_arprts/123 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]. YEARBOOK American Institute of Accountants 1943-1944 YEARBOOK American Institute of Accountants 1943-1944 (Incorporated under the Laws of the District of Columbia) American Institute of Accountants 13 East 41st Street, New York 17, N. Y. Copyright 1945 by the A m er ican I n st it u t e of A ccountants Introductory Note OR the first time, this edition of the American Institute of FAccountants yearbook does not include the alphabetical and geographical lists of members and associates, which are being pub­ lished separately. This book contains reports of committees submitted to the council of the Institute at its spring meeting and at its meeting preceding the annual meeting of the Institute at St. Louis in October. Many of these committee reports reflect the continued war activities of the profession. Others deal with important technical and professional subjects. The proceedings of the annual meeting and lists of officers, council and committee members, state society presidents and members of state accountancy boards, are also included in this volume. Each member and associate of the Institute will receive a copy of this book without charge. Additional copies may be purchased at $2.00 net, $2.20 delivered in the United States. J o h n L. C a r e y , Secretary 13 E ast 41st Street, New York 17, N. Y. December 1, 1944. AMERICAN INSTITUTE OF ACCOUNTANTS O fficers President. Samuel J. Broad ........................... ........................ 70 Pine Street, New York 5, N. Y. R odney D . W h it e ___ .. .. ............ 1120 White Bldg., Seattle 1, Wash. Vice Presidents E dward B. W ilcox............................... .. .. 125 W. Madison St., Chicago, Ill. Treasurer, Maurice E. Peloubet ................................... .. ...25 Broadway, New York 4, N. Y. Secretary, John L. Carey. ......................................... ..... 13 E. 41st Street, New York 17, N. Y. M embers of Council For Three Years J ohn N . Aitk e n , J r ..................................................................... 1818 Packard Bldg., P hiladelphia 2, Pa. R oy A n d r e a e .................................................................................... 33 N . LaSalle Street, Chicago 2, Illinois W illiam Jackson Ca r te r ............................................618 First N ational Bank Bldg., A tlanta 3, Ga. C arl E . D iet z e .................. ................................... 213 W. Wisconsin Avenue, Milwaukee, Wisconsin P aul W . F itz k e e . ...........................................................................Philtower Building, T ulsa 3, Oklahoma James I. K eller, J r ..................................................................... 1407 Security Building, M iam i, Florida T heodore K r o h n .............................................................................. 9 Clinton Street, N ew ark, N ew Jersey Oscar R. M a r tin ..................................................... 515 First N ational Bank Bldg., Lincoln, N ebraska K arl K . M orris..........................................................1973 Union Commerce Bldg., Cleveland 14, Ohio Oscar M o ss............................................................ 505 T itle Insurance Bldg., Los Angeles 13, California James A. R e n n ie ........................................................... 1105 State-Planters Bank Bldg., Richm ond, Va. E dward S. R ittler .......................................................500 Audubon Building, N ew Orleans, Louisiana Jackson W . Sm art................................ ....................................111 W . M onroe Street, Chicago, Illinois J. H arold Stew art.................................................... Assistant Director, Office of Contract Settlement, Federal Reserve Building, Washington, D. C. I. D . W ood............................................................................................ 419 M ayer Building, Portland, Oregon J ohn H . Zebley, J r .................................................................. 1530 Chestnut Street, Philadelphia 2, Pa. For Two Years F rederick F. A lfo rd.........................................Merchants Cold Storage Bldg., Dallas, Texas W alter L. B ra d ley......................................319 Chamber of Commerce Bldg., Buffalo, N. Y. P ercival F. B r u n d ag e.......................................................56 Pine Street, New York 5, N . Y . J ames A. Councilor......................................................... Tower Building, Washington, D. C. D ixo n F agerberg..................................................................Luhrs Building, Phoenix, Arizona Stanley G. H . F itc h ..........................................................1 Federal Street, Boston 10, Mass. J u lian A. H a w k .......................................................1127 Third National Bldg., Dayton, Ohio J oseph J. K l e in .......................................................60 East 42nd Street, New York 17, N. Y. E dward A. K ra c k e......................................................... 67 Broad Street, New York 4, N. Y. F rank W ilbur M a in .............................................First National Bank Bldg., Pittsburgh, Pa. J. A rthur M a rvin ..............................................................100 Broadway, New York 5, N. Y. J. Leonard Penny ...........................................................105 W. Adams Street, Chicago 3, I l l . D ick D . Qu in ....................................................... 515 Lampton Building, Jackson, Mississippi H arold W. Scott....................................................1601 National Bank Bldg., Detroit, Mich. Arthur C. U pleg er ....................................................507 Service Mutual Bldg., Waco, Texas E d w in H . W agner, Sr .............. .....................................1218 Arcade Building, St. Louis, Mo. For One Year A r t h u r L. B a l d w i n ............................................. 702 Railway Exchange Bldg., Denver, Colo. Parry Barnes .............................................................. 21 W . 10th Street, Kansas City 6, Mo. F r e d J. D u n c o m b e .......................................... 1730 First National Bank Bldg., Chicago 3, I l l . Ernest H. Fletcher ..................................................3110 Book Tower, Detroit 26, Michigan Russell C. H arrington ...................................1702 Industrial Trust Bldg., Providence, R . I. Charles W. H atter ..................................... 1901 First National Bank Bldg., Baltimore, Md. J. W illiam Hope ............................ ................................886 Main Street, Bridgeport, Conn. H a r r y R. H o w e l l ......................................................................Box 1191, Charleston, W . Va. 1 2 American Institute of Accountants Yearbook Wm. M . M a d d e n ................................................ 1146 Consolidated Building, Indianapolis, Ind. W a r r e n W . N is s le y .............................................................................. 1 Cedar Street, New York 5, N . Y. Hilary H. Osborn ..................................................407 American Trust Bldg., Nashville, Tenn. F r e d J. P e t e r s o n ............................................ 1036 Des Moines Building, Des Moines 9, Iowa J. B. Scholefield ........................................................ 523 W. 6th Street, Los Angeles 14, Calif. H om er N. S w e e t ................................................................. 80 Federal Street, Boston 10, Mass. E a r l A. W a ld o ..........................................1023 Northwestern Bank Bldg., Minneapolis, Minn. A lb e r t J. W a tso n ................................................... 1550 Russ Building, San Francisco 4, Calif. Ex Officio Clem W. Collins ....................................... 333 First National Bank Bldg., Denver 2, Colorado C h a r le s B. C ouchm an......................................................... 120 Broadway, New York 5, N. Y. J oh n F. F o r b e s.....................................................510 Crocker Building, San Francisco 4, Calif. Frederick H. Hurdman..........................................350 Madison Avenue, New York 17, N. Y. Captain N . L oyall M cL a r e n ................................................................................................................................... Room 310, International Bldg., 630 Fifth Avenue, New York 20, N. Y. Robert H. Montgomery ..............................................1 East 44th Street, New York 17, N. Y. Carl H. Nau .................................................................... 1220 E. 114th Street, Cleveland, Ohio J oh n B. N iv e n . .............................................................. 80 Maiden