New instructions;

              2 HASKINS & SELLS January
New Instructions
A I X staff members will doubtless recall
how, on the first day of joining our
organization, they read and signed the in­structions.
Many will have had the ex­perience
of not being able to remember the
numerous matters contained therein. With
a view to overcoming this difficulty and
making the instructions compatible with
present conditions, the instructions have
been revised and will, in the main, be issued
in loose-leaf book form.
The revised instructions have been di­vided
into two parts—one which contains
information of a confidential nature, to be
kept in the office, where a copy will always
be accessible to the staff; the other, of a
non-confidential character, which will be
distributed to the staff. The latter will be
accompanied by loose-leaf diary and ex­pense
memorandum sheets which are cor­related
with the new form of combined
time and expense report recently issued.
The text of the revised instructions for
distribution follows:
SUGGESTIONS FOR
PROFESSIONAL CONDUCT
These pages are intended as a source of
information and general guide to the mem­bers
of the staff in the matter of profes­sional
conduct. Confidential matters relat­ing
to professional conduct and technique
are embodied in a volume entitled "Confi­dential
Instructions," which is on file in the
library. All instructions should be consulted
frequently until the accountant is entirely
familiar with them.
It is considered desirable that all members
of the staff learn as quickly as possible the
ways of the firm, grow into harmony with
its ideals and traditions, and absorb its tech­nique.
It is important that each one have
the proper point of view, assume the proper
attitude toward his work, and appreciate the
responsible function which is delegated to
him as a representative of the firm. The
file of the monthly Bulletin, which is in the
library and which gives something of the
history and development of the firm, will be
found helpful in this respect. It is the de­sire
of the firm that members of the staff
confine their attention exclusively to the
work of the firm and concentrate thereon
with the purpose of cooperating in the ren­dering
of effective service to clients.
The department for professional training
has the function of acquainting new members
of the staff with their professional relations,
duties, and responsibilities; in serving them
subsequently in the matter of advice and
information, professional, technical, and per­sonal;
in looking after their comfort; and in
planning and directing their educational de­velopment.
The library is provided as a comfortable
and attractive place in which the members
of the staff work and spend their time when
not engaged in accounting work. A sugges­tion
box located therein offers an opportunity
for communications relating to the account­ant,
his work, the work of the firm, con­ditions,
relations, methods, or what-not.
The books in the library are for the use
and information of the staff and as well all
other members of the organization. They
may be withdrawn from the shelves for use
in the library without consulting anyone.
After having served the purpose of the
reader they should be left on the library
table in order that the librarian may return
them to their proper places on the shelves.
Books desired for home reading or outside
use may be obtained after the mere formal­ity
of registering them with the librarian.
Suggestions as to reading will, if desired,
be furnished by the director of professional
training.
EQUIPMENT
All equipment, such as working bags, fold­ers,
paper, pencils, erasers, etc., are provided
for the use of accountants. The only excep­tion
to this rule is a fountain pen, which the
accountant requires for certain of his work
and with which he should provide himself.
HOURS
When engaged on work in the offices of
the firm the hours to be observed are those
prescribed for the respective offices.
When engaged on work for clients outside
of the office of the firm, accountants should
within reason observe the hours of the offices