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Bulletin H A S K I N S & SELLS 43
Our Uptown Practice Office
THE firm announces that on April 13
the uptown practice office was removed
from 37 West 39th Street to the New York
Central Building at 75 East 45th Street,
and is now known as the New York 45th
Street office.
The New York Central Building, rising
to a height of thirty-five stories, is located
in the heart of the Grand Central Zone.
It spans Park Avenue and occupies the
entire block between 45th and 46th Streets
from Vanderbilt Avenue to Depew Place.
Northbound and southbound traffic on
Park Avenue passes directly through the
building in ramps that rise from the street
level at 46th Street and around the Grand
Central Terminal on viaducts high enough
to permit crosstown traffic on 42nd Street
and 45th Street to pass underneath. Its
accessibility to both the business and
residential sections of the city and its
proximity to railroads and rapid transit
lines make it a very desirable location.
Our office occupies the southeast corner
of the 12th floor, with a floor space that
admits of ample accommodations in the
way of private offices, a large corner room
for managers and supervisors, a large room
with three smaller rooms for the use of the
staff, a conference room, rooms for the
office force, files, etc.
New York G. P. A. Law
ON April 9, 1929, Governor Roosevelt
signed the new C. P. A. act governing
the practice of accountancy in the State
of New York. The text of the new law,
having appeared in a number of other
publications, is not reproduced here.
The substantial changes in the law
affect preliminary education, citizenship,
certificates by indorsement, and the qualification
of co-partnerships. The gist of
these sections follows:
After January 1, 1938, every candidate
will be obliged to present evidence of
having satisfactorily completed the course
of study in a college or school of accountancy
registered by the Department of
Education of the state.
Holders of certificates who are not
citizens will be required to complete their
citizenship within eight years from the
date of declaring their intention; otherwise,
the certificates will become void.
In the discretion of the Department,
upon recommendation of the Board and
subject to the required academic and professional
qualifications, holders of certificates
issued by other states may have
their certificates indorsed, such indorsement
making the certificates equivalent to
those issued by the State of New York.
Co-partnerships registered by the Department
may use the words "certified
public accountants," provided each partner
residing or engaged within the state is a
certified public accountant of New York
and any other partners resident or engaged
within the United States are certified public
accountants of one or more states. Thus,
it appears that a certified public accountant
of a state other than New York may
be a member of a New York firm, and by
indorsement of his certificate, may qualify
to practice within the state as a member
of a New York firm.
