Speaking & writing;

              SPEAKING & WRITING
Accounting
30
January
Russell W. Wende (Chicago)
Why, When and How to Go Public,
Chapter 11. "The Accountant's Role in
the Registration Process."
April
John M. Crawford (Executive)
National Association of Accountants,
Minneapolis chapter. "The APB in the
70s."
Oscar S. Gellein (Executive)
Baylor University accounting conference,
Waco, Texas. "Accounting and Change."
Karl A. Herrhammer (New York)
Badische Anilin-& Soda-Fabrik A. G.
accountants meeting, Ludwigshafen,
Germany. "Consolidated Financial
Statements of International Companies in
Accordance with SEC Requirements."
Chester A. Hobert, Jr. (Philadelphia)
Saint Joseph's College Accounting Alumni
Association, Philadelphia. "APB Opinion
No. 15 'Earnings per Share' and APB
Exposure Draft on 'Business Combinations
and Goodwill'."
May
J. Carl Brooksby (Phoenix)
Internal Revenue agents class on EDP,
Phoenix. "H&S Auditape as a Tool in
Auditing."
Frank A. Bruni (New York)
New York State CPA Society professional
development program on SEC filings of
insurance companies, New York. "Selected
Insurance Accounting Issues."
Ralph S. Johns (Chicago)
NACUBO (National Association of
College and University Business Officers)
Professional File, May 1970. "College
Endowment Funds: A Consideration of
Applicable Accounting and Legal
Principles."
Fred M. Oliver (Salt Lake City)
Municipal Finance Officers Association
of the United States and Canada, Miami.
"Governmental Accounting."
Ralph W. Piersall, Jr. (Philadelphia)
The Journal of Accountancy, May 1970.
"Pension Costs and the Nonprofit
Organization."
Homer E. Sayad (Saint Louis)
Missouri CPA Society seminar on
accounting management, systems and
controls in government, Jefferson City.
Welcoming remarks preceding discussion
of "Governmental Accounting." Also
Missouri CPA Society, Southwest chapter,
Joplin. "Public Accounting in the 70s."
Charles G. Steele (San Francisco)
Security analysts of San Francisco.
"What's in the Hopper at the Accounting
Principles Board."
Roland L. Voigt (Houston)
Texas CPA Society, San Antonio and
Lubbock chapters. Professional
development course of the Texas CPA
Society entitled "Reviewing Audit
Reports."
R. David Wallace (Miami)
AICPA professional development course,
Miami. "Filings with the SEC."
Joseph M. Weber (Cleveland)
Chevrolet dealers, north central region,
10th reunion, Birmingham, Michigan.
"Expense Control."
June
Oscar S. Gellein (Executive)
Mountain States CPA conference, Salt
Lake City. "Accounting—Post-ig6os."
Jerry W Kolb (Chicago)
Illinois CPA Society committee on local
practitioners, Chicago. "Business
Combinations and Goodwill."
Don A. Nelson (Los Angeles)
Insurance Accounting and Statistical
Association, Toronto. "Accounting and
Reporting Considerations for Insurance
Related Mutual Fund Operations."
Charles A. Pancerzewski (Seattle)
Insurance Accounting and Statistical
Association, Toronto. "Accounting Control
of Salvage and Subrogation."
July
Dale D. Baker, Milton C. Clow
(San Diego)
Practising Law Institute, real estate
investment trust workshop, San Francisco.
"Investment Considerations for Real
Estate Investment Trusts."
Milton C. Clow (see Baker)
Curtis E. Youngdahl (Executive)
New Jersey CPA State Society, AICPA
seminar on filings with the SEC, Atlantic
City. "Initial SEC Filings—Planning and
Reporting—Reporting Under the
Securities Acts."
Auditing
March
Robert A. Luther (Miami)
Audit course of Bank Administration
Institute, South Florida chapter, Miami.
"Statistical Sampling for Internal
Auditing." Also April, "Bank Capital
Accounts and Reserve for Bad Debts."
April
Charles Bagby (Atlanta)
Emory University graduate class in
business administration, Atlanta.
"Statistical Sampling."
Albert A. Cardone (New York)
Hospital Financial Management
Association, Metropolitan New York
chapter. "Medicare: Problems
Encountered by Intermediary Auditors
and Prospects for Future Cost Accounting
and Audit Requirements."
Daniel J. Ciecko (Chicago)
Practitioner-in-residence program of the
Illinois CPA Society, University of Illinois
accounting, auditing and statistics classes,
Champaign. "Statistics in Accounting and
Auditing; Cash and Internal Control;
What Happens on an Audit."
Carl J. Council (Charlotte)
North Carolina chapter of National
Society of Controllers & Financial Officers
of Savings Institutions, Greensboro.
"Accrual-Basis Accounting for Savings
and Loan Associations."
Richard I. Fremgen (Chicago)
Panel discussion at Illinois CPA Society
management services committee meeting,
Chicago. "Audit Software."
Thomas A. McGrath, Jr. (New York)
New York State Society committee
seminar, New York. "Case Studies in
Retail Auditing."
D. Robert Nicholson (Rochester)
American Society of Women Accountants,
Rochester chapter. "Understanding the
Professional Responsibility of the Public
Accountants in Audits."
Edward L. Powers (Birmingham)
Vulcan Materials Company, Birmingham.
"Coordinating Internal and External
Audit Programs."
Stephen J. Rickert (Louisville)
Institute of Internal Auditors,
Louisville chapter. "Auditape and the
Internal Auditor."