THE CERTIFIED
PUBLIC ACCOUNTANT
OFFICIAL ORGAN OF THE AMERICAN SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS
VOLUME V I I
NUMBER 1 JANUARY, 1927 20 CENTS TH E COPY
$2.00 P E R Y E A R
K
Just as the nation is greater
than the state, so is the profession
greater than any one o f
its component organizations.
—J. Pryse Goodwin
DEVOTED TO THE INTERESTS OF THE C. P. A., HIS CLIENT, AND THE PUBLIC WELFARE