Speaking & writing;

              Accounting
30
February
Michael L. Balint (Los Angeles)
American Society of Insurance
Management, Inc., San Francisco.
"Accounting, Financial Reporting and
Tax Considerations for a Captive Life
Insurer."
Kostas Gussis (Newark)
New Jersey CPA, Winter/Spring 1971.
"Case Study—Substandard Reporting."
April
James A. Gallagher (New York)
Corporate Seminars, Inc., New York.
"Acquisitions and Mergers for Banks-
Accounting Impact."
Oscar S. Gellein (Executive)
University of Notre Dame, South Bend,
Indiana. "Developments in Accounting."
Also The University of Tulsa, Tulsa.
"The Controversial Accounting Principles
Board."
George F. Kerkhove (Omaha)
Indiana chapter of Bank Administration
Institute, Muncie. "Accrual Accounting
for Banks."
Don A. Nelson (Los Angeles)
Insurance Accounting and Statistical
Association chapter meeting, Los Angeles.
"Accounting and Reporting Considerations
for Insurance-Related Mutual Fund
Operations."
Colin Park (Executive)
University of Pennsylvania, Wharton
School of Finance and Commerce graduate
division, Philadelphia. "Funds Flow
Analysis."
John F. Utley (Executive)
University of Missouri, School of
Business and Administration, accountants
in residence program 1970-1971, Columbia.
''Pricing of Utility Services to Consumers."
May
Clayton L. Bullock (Executive)
Iowa State University conference on
public utility valuation and the rate-making
process, Ames. "The Responsibility
for Adequate Depreciation—
An Independent Accountant's View."
Albert A. Cardone (New York)
Bernard Baruch College graduate class
in hospital administration, New York.
"Role of the CPA in the Hospital Field."
John A. Favret, Allan L. Swormstedt
(Cleveland)
Kent State University, Kent.
'APB Bulletins No. 16 and No. 17."
James A. Gallagher (New York)
Baltimore bankers, Baltimore.
'Current Accounting Problems of Banks."
John W. Gilbert (Philadelphia)
The Pennsylvania State University annual
tax conference, State College.
'Business Combinations, APB Bulletins
No. 16 and No. 17."
Fred M. Oliver (Salt Lake City)
Michigan CPA Society, governmental
accounting and auditing seminar,
East Lansing.
Also Arizona CPA Society, Phoenix.
"A CPA Looks at Governmental
Accounting, Auditing and Financial
Reporting."
Also Municipal Finance Officers
Association of United States and Canada,
New York.
"Governmental Accounting," and
"Should Public Employee Retirement
Systems Be Permitted to Use the Deferral
and Amortization Method for Recording
Securities Gains and Losses—A Report
from the AICPA Committee on
Governmental Accounting and Auditing."
Bennett S. Robinson (Los Angeles)
California CPA Society, San Diego.
"Living with Rule 58."
Homer E. Sayad (Saint Louis)
Missouri CPA Society, Jefferson City.
Welcoming remarks, governmental
accounting seminar.
Robert L. Steele (Executive)
American Management Association
seminar on international accounting
problems, New York.
"National Variations in Accounting."
Kenneth W Stringer (Executive)
American Association of Collegiate Schools
of Business annual meeting, Denver.
"Applying Systems Considerations to a
Specific Accounting Area—The New Look
in Auditing."
Allan L. Swormstedt (see Favret)
John F. Utley (Executive)
Public utility executives conference,
University of Michigan, Ann Arbor.
"Unusual Aspects of Utility Accounting."
June
Reynard H. Hoffman (Chicago)
Financial Executives Institute midwestern
area conference, Colorado Springs.
"FEI's Role in Determining Accounting
Principles in Corporate Reporting."
Allan A. Leiter (Miami)
Florida CPA Institute, Palm Beach.
"APB Bulletins No. 18 and No. 19 and
Proposed SAP on Piecemeal Opinions."
Alan Sigman (Miami)
Florida CPA Institute annual convention,
Palm Beach. "APB Bulletin No. 18, Equity
Method of Accounting for Investment in
Common Stock; APB Bulletin No. 19,
Reporting Changes in Financial Position;
Proposed SAP, Piecemeal Opinions."
John F. Utley (Executive)
Public utility executives conference,
University of Michigan, Ann Arbor.
"The Effect of the Addendum to Opinion 2
on the Acceptability of Public
Utility Accounting."
George Weinstein (New Haven)
Amity High School, Woodbridge,
Connecticut.
"Business Law and Accounting."
John A. Yannacone (Philadelphia)
Hospital Financial Management
Association, Philadelphia chapter.
"Management Reporting vs.
Financial Reporting."
July
Allan A. Leiter (Miami)
Florida CPA Institute, Winter Park.
"APB Bulletins No. 18 and No. 19 and
Proposed SAP on Piecemeal Opinions and
Its Effect on Your Accounting."
Colin Park (Executive)
Management Adviser, July/August 1971.
'Service Flows and Operating Cycles."
Auditing
February
Robert A. Luther (Miami)
Bank Administration Institute audit
course, Miami chapter. "Statistical
Sampling and Auditape for the Internal
Auditor."
Duane R. Whitmarsh (Houston)
Institute of Internal Auditors, Houston
chapter. "The Auditor's Role in
Acquisition Investigations."
March
Stanley C. Goodsill (New Haven)
The Connecticut CPA, March 1971.
"Internal Control in Municipalities."
Robert A. Luther (Miami)
Florida CPA Institute, AICPA seminar,
Miami. "Bank Auditing." Also Bank
Administration Institute audit course,
Miami chapter. "Audit of International
Department and Collection Operations."
Also "Bank Reporting."
April
Robert B. Caballero (San Juan)
National Association of Accountants,
Mayaguez chapter, Puerto Rico.
"Statistical Sampling—
A Useful Audit Tool."
Thomas E. Shepperd (Saint Louis)
Washington University auditing class,
Saint Louis. "Haskins & Sells Auditape."
Paul D. Stevens (Los Angeles)
California State Polytechnic College
CPA review class, Pomona. "Statistical
Sampling and the H&S Auditape System."
May
Allyn R. Adams, Allan L. Swormstedt
(Cleveland)
Mt. Union College senior auditing class,
Alliance, Ohio. "Recent Trends in
Audit Techniques."
Kenneth W Allen (Chicago)
DePaul University, Chicago.
:'Haskins & Sells Auditape System."
Russell L. Allen (Houston)
Texas CPA Society, Wichita Falls and
Houston chapter. "Special Reports."
James M. Delaney, Peter N. Ruma
(Cleveland)
Kent State University, Kent. "Auditape
System."
Robert F. Dickey (Chicago)
National Consumer Finance Association,
Bal Harbour, Florida. "Audit Guide
for Finance Companies."
Richard I. Fremgen (Chicago)
Southern Wisconsin Data Processing