CPA examination/May 1964;Breadth of practice;

              CPA EXAMINATION/MAY 1964
Congratulations to the 103 staff members listed below who successfully completed the May 1964 CPA Examination. This
group is one of the largest from the Firm to succeed in a May examination. Over 14,000 people took the examination through­out
the nation, and H&S staff members sitting for one or more parts accounted for 424 of these. • Special recognition goes to
Edward C. Datemasch and Robert G. Degling, both of whom received Honorable Mention in the competition for the Elijah
Watt Sells Award of the American Institute of CPAs. Both men are graduates of Pennsylvania State University-Ed, in 1959
(after which he served three years in the Navy), and Bob in 1962-and both are in our Pittsburgh Office.
ATLANTA
Robert T. Atwood
Charles L. Bagby
Alan D. Chunka
James M. Strawn
BALTIMORE
Raymond J. Castaldi
BIRMINGHAM
Adrian G. Palmore
BOSTON
William F. Maye
Gerald F. Barrett
Earl M. Kenney
Pietro U. Alessandri
BUFFALO
Carl R. Peterson, Jr.
Carl H. Trebb
CHARLOTTE
Richard C. Ranson
Samuel W. McNairy
CHICAGO
Wallace R. Ansburg
Richard W Bare
Kenneth W. Potenberg
CINCINNATI
Vernon H. Frazee
Donald A. Kathman
Thomas H. Kiessling
CINCINNATI
(cont'd)
Ronald H. Saemann
CLEVELAND
James L. Kirtland
COLUMBUS
Thomas J. Mulligan
DALLAS
Tommy E. Leka
Thomas B. Losey, III
David L. Smart
Judson J. Whitehead, III
DAYTON
Dale E. Gilliam
David C. Mahle
DENVER
Wray R. Freiboth
Andrew Martinez, Jr.
DETROIT
William R. Boyle
Donald P. Kipp, Jr.
Larry R. Lang
FORT LAUDERDALE
Victor L. Marchese
Joseph P. Spina
HONOLULU
Gerald Y. Ushijima
HOUSTON
Robert B. Egan
INDIANAPOLIS
Russell T. Hale
KANSAS CITY
RichardS. Yant
LOS ANGELES
Gary L. Anderson
Richard F. Boultinghouse
Charles L. Cross
Gary A. Dix
Oral S. Johnson
Karen S. Langdon
Veryle D. Lund
Dianne J. McGowen
Lenton R. Merryman
William T. Middendorf
Stephen F. Page
Charles M. Riemann
William L. Schweitzer
Carol L. Steinkamp
Paul D. Stevens
Bill M. Thomas
Gilbert M. Whissen
MIAMI
John N. Cuspilich
Michael J. Moloney
Robert W. Pike
David M. Welsh
MILWAUKEE
Ronald A. Drought
MINNEAPOLIS
Roy T. Rueb
NEWARK
Thomas J. Sullivan
Donald G. Wittmer
NEW ORLEANS
Larry C. Rabun
Vincent A. Messina, Jr.
James W Sutton
NEW YORK
Michael R. Appel
Donald M. Billings
Alexander Briggin
Ronald L. Coster
W Vincent Einsmann
Richard J. Engel
Albert J. Gatto
William B. Hopkins
Thomas A. McGrath, Jr.
Gerald J. McManus
Daniel E. McVeigh
George R. Reis
Richard P. Verne
OMAHA
Thomas J. Pleiss
Charles H. Wiese
ORLANDO
Joseph M. Berchey
PHILADELPHIA
James V Brennen
Frank J. Curran, Jr.
Duane E. Hamme
PITTSBURGH
Richard F. Albosta
Edward C. Datemasch
Robert G. Degling
Richard M. Gabrys
PORTLAND
Jack L. Ferguson
Mark R. Hancock
Gary E. Powell
ROCHESTER
William G. Van Note, Jr.
SAINT LOUIS
Donald D. Decker
Gary M. Roodman
SAN DIEGO
Thomas G. Breza
Charles W Pettersen
SAN FRANCISCO
Donald W. Clark
Ronald P. Foltz
TULSA
Ralph A. Wille, Jr.
WILKES-BARRE
Thomas Matkosky
BREADTH OF PRACTICE
We are inclined to think there may be
some among the professional staff who
have never added up the number of
different industries listed in our Indus­try
Classification List (which is quite
similar to the government's classifica­tions
that are used in tax returns and
for other censuses). There are 221 in all.
This came to mind (as we were doing
our addition) when we noted that of
those 221 classifications we have clients
in all but six—quite interesting when
you think how precise some of the clas­sifications
are: manufacturers of screens,
shades and blinds; non-ferrous found­ries;
photography shops; liquor stores;
cereal manufacturers. In most of the
classifications we are well-represented;
in a number we serve the acknowl­edged
leaders.
Of course, any firm will tend toward
a concentration of clients in some in­dustries—
not because of firm policy so
much as because of the interests and
competence of particular partners and
principals and the recognition that they
bring. For instance, we have long found
substantial parts of our practice in the
public utilities and stock brokerage in­dustries.
But mostly our clients are scat­tered
all through the list in a surpris­ingly
even distribution. We bring this
up to demonstrate, mostly for our
newer people, that there is every op­portunity
with H&S to get experience
in almost every conceivable industry.
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