Concerning expenses; [News items];

              Bulletin HASKINS & SELLS 93
Concerning Expenses
THE attitude of the firm in the matter
of accountants' expenses is expressed
in the "Suggestions for Professional Con­duct"
as follows:
"It is the desire of the firm that members
of the staff shall travel and live while on
out of town engagements in a manner
befitting their professional standing. At
the same time, since expenses are incurred
for account of clients, it is necessary that
expenses be kept at a minimum consistent
with such status. The accountant should
live comfortably and well without being
extravagant."
What constitutes a manner befitting pro­fessional
standing may be a matter of
opinion. It is also conceivable that
opinions may differ on the subject. But
it is doubtful if any one will disagree with
the statement that the standards of living
of the professional man should be equal
to those of the average business man.
The business man of today requires at
least that he shall have a decent home, with
a good bed, in order that he may have
proper rest, a bath in order that he may
keep clean, proper and wholesome food,
which is conducive to health and the
generation of physical and mental energy,
presentable clothing in order that he may
conform to the custom of his class and,
further, that his clothing shall be kept in
proper condition.
Granting that the professional man is at
least on a par with the business man, it
must be assumed that he will maintain
such standards of living. If these are his
standards of living while at home, he is
entitled to them when abroad. Such then
is the standard which the professional
accountant may reasonably be expected to
maintain while away from his home on
engagements for clients.
But the conditions of obtaining shelter
and food differ in different localities and as
among different hostelries. In some local­ities
there is no choice as to hotels or prices.
In some hotels there is no choice as to
rooms or accommodations. Where such
conditions prevail the accountant is forced
to accept things as he finds them and the
client presumably will be satisfied with
the arrangements.
While the client has an obligation to pro­vide
the accountant with decent hotel
accommodations, the accountant also has a
duty to exercise discrimination and judg­ment
in the selection of his accommoda­tions
if the opportunity is presented. A
room with bath and a good bed are un­doubtedly
essential to his comfort, but
there is apparently no reason why, if the
conditions are such that he spends only his
sleeping hours in his room, he should have
one of the most desirable rooms in the
house, perhaps in the front overlooking a
park. Or if by making proper inquiry
when engaging accommodations a single
room with a shower bath, which would be
just as satisfactory as a double room with
a tub, could be obtained at a cheaper rate,
there seems to be no reason why such pro­cedure
should not be followed. The same
would naturally apply where by taking a
room by the week, providing the probable
length of stay warrants such negotiations,
a better rate could be obtained. Such
methods are not beneath the dignity of the
accountant. They prove conclusively that
he is living up to the high ideals of his
profession which make it incumbent upon
him at all times to exercise his best ability
in the interest of his clients.
It is usually safe to hazard the guess
when a man is seen in the dining car of a
train eating through an à la carte menu
from soup to nuts that someone else ulti­mately
is going to pay the bill. There is
no reason why an accountant traveling
and eating at the expense of a client should