New CPAs

              THE NEW CPA's
Of the 510 H&S accountants who took one or more parts of the CPA Examina-tion in November 1962, 121 success-fully completed it and are now certified public accountants—or will be as soon as certain experience requirements are fulfilled. Since three quarters of all the staff accountants we employed last year came from the upper quarter of their class in college, we can expect that this favorable passing record of H & S candi-dates will continue.
As in the past several years, use of the Firm's CPA Examination Study Guide contributed to the candidate's chances of passing: the passing record of those who used the Guide was 35 per cent better than the record of those who did not.
It is interesting to note that 44 men and women passed all four parts of the examination at the first sitting. Eight of them were from the Philadelphia Office. Daniel M. Norris of Leesburg tied for top grades in Florida and received an award from the Florida Institute of CPAs. He was one of seven candidates who received honorable mention in competition for the Elijah Watt Sells Award of the American Institute.
The Firm extends hearty congratu-lations to these new CPAs who have passed this important milestone in their professional careers.
In June this year the Texas Society of CPAs announced the John Burnis Allred Merit Award for the highest grades in Texas in the May 1962 CPA examina-tion. The winner was Albert J. Reznicek of our Dallas Office, to whom the Firm also sends its congratulations.
ATLANTA Bernard H. Berkman Anna C. Cook George E. Elmore William E. Green, Jr. Loren A. Moore Stewart G. Siewert
BALTIMORE John B. Moores
BOSTON Francis J. Corrieri Timothy J. Heffernan Dennis L. O'Connor Kenneth J. Osborn
CHARLOTTE
Henry G. Abscher Quindon H. Carter Oscar C. Chewning, Jr. Billy J. Hoss
CHICAGO Ronald J. Hundman Thomas S. Kelly John M. Maxwell Alan L. Steger David M. Stentz Ralph J. Wagner Daniel M. Wynn Alan L. Zable
CINCINNATI
Eugene O. Harris Ralph B. Hungler John J. Kron Geoffrey M. Skolnik LeRoy G. Weeks
CLEVELAND Jerome L. Gould COLUMBUS Thomas Y. Hartley
DALLAS
Robert S. Gardner Jerry W. Pinkerton Lee R. Rader John F. Sherman Jerry W. Thompson
DAYTON Jan L. Kennedy
DENVER Richard L. Hicks Norman L. Magnuson Melvin A. May
DETROIT Robert R. Lorey
Leonard H. Nasiatka Michael J. Zeller
FORT LAUDERDALE Conrad E. McCalla Lester R. Wheeler, Jr.
HOUSTON John H. Dickinson Robert D. Harger George V. Shaw
JACKSONVILLE
Charles R. Clouse Gary M. Winkle
KANSAS CITY James E. Waller LEESBURG Daniel M. Norris
LOS ANGELES Charles A. Bonham Paul W. Boyack James M. Connor Dean W. Jones Richard A. Klumpp Lyell E. Metcalf Keith A. Nicol Robert L. Owston James L. Stewart
MIAMI
Leo J. de Verteuil, Jr. William G. Heath Thomas E. Lewis, Jr. Henrietta C. Moss George P. Noble Wayne J. Tidwell Raymond F. Ulrich
MILWAUKEE
Thomas M. Beckman John L. Betz
MINNEAPOLIS
David E. Anderson Duane S. Carlson Jerry H. Halldorson Leroy A. Sundby
NEWARK John M. Corcoran
NEW HAVEN Enos H. Arnold John S. Pavlik
NEW ORLEANS James Jensen, Jr. Willie D. Kuhn NEW YORK Andrew M. Davitt
Joseph V. Ferrelli Robert K. Fink Joel Hunter, III Robert G. Jeffrey, Jr. William R. Johnston Patrick G. Marra Robert H. Phillips Angelo T. Scafura James O. Welch
OMAHA
Ronald D. Bauermeister Paul K. Briardy John A. Wade
PHILADELPHIA
John P. Dalsimer Earle F. Jacobs Lawrence L. Leonard Joseph Livezay Joseph A. Lowry William W. MacDonald L. Martin Miller Eugene L. Penfil John J. Sherlock
PITTSBURGH
George R. Carrick Robert J. Gummer
PORTLAND
Roger L. Breezley Gary D. Mallery David L. Quivey
ROCHESTER
Charles F. De Weaver Clifford T. Joslin
SAINT LOUIS David C. Masterson
SALT LAKE CITY Curtis L. Hoskins SAN DIEGO Albert V. Perona
SAN FRANCISCO Michael L. Burke T. Kent Flatley James H. Kerr Roger M. Loar Ronald L. Perkins Ronald W. Shepherd
SEATTLE Robert D. Boyd George B. Dewey Robert M. Helsell Richard K. Waldron
WASHINGTON Nancy L. Grubbs
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