Speaking & writing;

              Accounting
aWnrdi ting
Besides the appearances listed here, a
large number of H&S people participated
during January and February on panels
that discussed for clients and others the
more significant aspects of the Tax
Reform Act of 1060.
November
Eugene L. Larkin, Jr. (New York)
Annual Bank Tax Institute, Boston.
"The New Look in Banks' 1969
Financial Statements."
Gary F McMahon ( Denver)
University of South Dakota Chapter of
Delta Sigma Pi, Vermillion. "Current
Developments in Public Accounting,"
Albert G. Pastino (San Juan)
Mechanical Contractors Association
of Puerto Rico, San Juan. "Generally
Accepted Accounting Principles for
Construction Contracts."
Bennett S. Robinson (Los Angeles)
Tax Executives Institute, Los Angeles
Chapter. "Accounting Principles Board
Opinion No. 11."
December
William R. Cusimano (Philadelphia)
AICPA Professional Development Course,
Washington. "Filings with the SEC."
Martin M.Friedman (New York)
The New York State CPA Society
Professional Development Program on
Filings with the SEC, New York.
"The Summary of Earnings."
James N. Hall (Memphis)
Data Processing Management Association,
Memphis. "Certificate in Data Processing
Review Course, Accounting Section."
Bennett S. Robinson (Los Angeles)
California CPA Society, San Diego
Chapter. "Accounting Principles Board
Opinion No. 15 and Other Current
Technical Matters."
January
Dale D. Baker (San Diego)
National Association of Accountants,
San Diego Chapter, "Difference in
Financial and Tax Accounting Methods
and Changes in Methods Employed."
John A. Favret (Cleveland)
Cleveland Engineering Society
Management Planning and Control
Seminar, Cleveland. "Understanding
Financial Statements."
Chester A. Hobert, Jr. (Philadelphia)
New Jersey CPA Society, Camden
Chapter, Mt. Laurel. "Accounting
Principles Board Opinion No. 15—
Earnings Per Share."
Bernard Swichkow (Miami)
H&S Savings & Loan Association
clients, Miami. "New
Accounting Rules."
Auditing
October
John E Utley (Executive)
American Gas Association, Denver. Also
American Gas Association Monthly,
January 1970, "Are We Really Setting
Rates for the Future?"
November
Jerry W. Kolb, James N. Zaloudek
(Chicago)
Northern Illinois University Accounting
Interns, Chicago. "Haskins & Sells
Audi tape System."
Ralph W. Newkirk, Jr. (Philadelphia)
Lycoming College accounting classes,
Williamsport, Pennsylvania. "Auditape
System."
Peter N. Ruma (Cleveland)
Cleveland State University Accounting
Club seniors, Cleveland. "Auditape
System."
Ralph J. Wagner (Chicago)
Joint Meeting of Data Processing
Management Association and Internal
Auditors Association, Champaign.
"Auditape and the Computer."
Robert E. Whyte (Los Angeles)
California CPA Society, Los Angeles
Chapter, Hollywood-Beverly Hills
Technical Discussion Group, "Rules
58.1 and 58.2—Let Us Review the Latest
Interpretation with the Editor."
David K. Winn (Kansas City)
Faculty and Accounting Students at the
University of Kansas, Lawrence.
"Auditing Standards of the CPA in
Professional Practice."
John A. Yannacone (see Zulli)
James N. Zaloudek (see Kolb)
Gerard A. Zulli, John A. Yannacone
(Philadelphia)
Hospital Financial Management
Association, Philadelphia Chapter,
"Internal Control in Hospitals."
December
Albert A. Cardone (New York)
Hospital Financial Management
Association, Metropolitan New York
Chapter. "Problems Encountered by
Intermediary Auditors While Examining
the Medicare Cost Statement."
Wallace E. Dolliver (Los Angeles)
In-Bank Training Program of United
California Bank, sponsored by California
CPA Society, Los Angeles. "The CPA
and His Clients' Financial Statements."
Richard I. Fremgen (Chicago)
Rock River Valley Chapter of the Data
Processing Managers Association,
Rockford, Illinois. "Haskins & Sells
Auditape System."
Robert W. Johnson (Phoenix)
Northern Arizona University Chapter of
Alpha Sigma Chi, Flagstaff.
Also University of Arizona Chapter of
Beta Alpha Psi, Tucson. "Auditape, the
Key to the Computer."
John F. Kelly (Miami)
Florida State University Chapter of Beta
Alpha Psi, Tallahassee. "Auditape,"
Jerry W. Kolb (Chicago)
Institute of Internal Auditors, Twin City
Chapter, Minneapolis. "Achieving Saving;
by Revising Audit Techniques and
Rendering Constructive Services."
Gary F. McMahon (Denver)
Colorado CPA Society, Denver.
"Filings With the SEC."
D. Robert Nicholson (Rochester)
National Association of Accountants,
Rochester Chapter. "Understanding the
Professional Responsibility of the
Public Accountants in A u d i t s ."
SPEAKING