Speaking & writing;

              Accounting
October
George E. Betts (Executive)
American Management Association,
New York.
"Variations in International
Accounting Practices'.'
Frank A. Bruni (New York)
Society of Insurance Accountants,
Atlantic City, New Jersey.
"The Proposed AICPA Guidelines and
Life Insurance Company Earnings'.'
Joseph E. Elmlinger (Columbus)
Ohio CPA Society, Columbus chapter.
"APB Opinion No. 20 —Accounting
Changes'.'
David W. Faris (see Steele)
Oscar S. Gellein (Executive)
Students and faculty of Syracuse
University, College of Business
Administration.
"The State of Accounting!'
Thomas W. Sheehan (Philadelphia)
National Association of Accountants,
Delaware County chapter, Media, Pa.
"Concepts and Uses of Accounting for
the Non-Accountant — History and
Fundamentals!'
Harry R. Steele, David W. Faris
(Los Angeles)
California CPA Society, Long Beach-
Orange County chapter, Seal Beach.
"APB Opinion No. 19 —Reporting Changes
in Financial Position!'
Also November, Los Angeles chapter,
Hollywood-Beverly Hills Discussion
Group and Pasadena.
November
Frank J. Curka (New York)
Meeting of Ogden Corporation
financial officers, New York.
"Recent Opinions of the Accounting
Principles Board!'
Martin M. Friedman (Garden City)
New York State CPA Society,
professional development course,
New York.
"Summary of Earnings!'
Rudolph C. Greipel (Executive)
AICPA National Accounting and Auditing
Conference, Atlanta.
"Accounting Changes!'
Ralph J. Kliber (Detroit)
Seminar on bank holding companies,
banking structure and competition, Toledo.
"CPA Role in Consolidation and/or Bank
Holding Company Applications!'
Jerry W. Kolb (Chicago)
Illinois CPA Society, Chicago.
"APB Opinion No. 19 —Reporting Changes
in Financial Position!'
John E. Kuhn (Baltimore)
National Association of Accountants,
Baltimore chapter.
"APB —Recent Opinions and Plans for the
Future!'
David W. Moore (Pittsburgh)
Credit analysts of Mellon National
Bank and Trust Company, Pittsburgh.
"Footnotes to Financial Statements'.'
Wilbert H. Schwotzer (Atlanta)
Georgia CPA Society, Atlanta chapter.
"Recent Developments in SEC Work!'
Armin C. Tufer (Executive)
Joint meeting of National Association of
Accountants and Delaware State
CPA Society, Wilmington.
"What is the APB and How it Works!'
Jerome L. Weinstein (New Haven)
Union Trust Company, First New Haven
National Bank, New Haven.
"The CPA and His Clients' Financial
Statements!'
Duane R. Whitmarsh (Houston)
Texas CPA Society, Houston chapter,
Fall 1971 CPA-bankers seminar.
"A CPA Evaluates Your Bank as a
Candidate for Acquisition by a
Holding Company!'
Auditing
August
Stanley C. Goodsill (New Haven)
Connecticut CPA Society, New Haven.
"Internal Control in Municipalities
and Related Auditing Problems'.'
Carlton S. Mahlmann (Houston)
Texas CPA Society, Audit Institute,
Dallas. Also New Mexico CPA
Society, Audit Institute, Albuquerque.
"Preparation of Audit Workpapers!'
September
James E. Copeland, Jr. (Atlanta)
Citizens and Southern National Bank
Management Trainees, Atlanta.
"Audit Reports!'
Arlo M. Hall (Denver)
University of Colorado Center
for Continuing Education, nursing
home administrators course, South
Denver.
"Reimbursement Principles!'
October
William B. Barbee (Jacksonville)
American Institute of Bankers,
Jacksonville, Florida.
"Working Capital and How to
Determine it!'
Terry J. Mortimer (Tampa)
Senior accounting students,
University of South Florida,
Tampa.
"The Why and How of Auditape!'
Ralph W. Piersall, Jr. (Philadelphia)
University of Pennsylvania,
Wharton School, MBA/MS class in
auditing.
"Statistical Sampling for Auditors!'
George H. Rowe (Seattle)
University of Washington, auditing
class, Seattle.
"Management of an Audit!'
Enrique J. Salas (San Juan)
Puerto Rico CPA Institute,
San Juan.
"Audit Standards of Field Work!'
November
Martin D. Cohen (see Walsh)
Richard F. Crilly (Rochester)
Institute of Internal Auditors,
Rochester chapter,
"Public Accounting vs. Internal
Auditing!'
Jerry W. Kolb (Chicago)
DePaul University, auditing classes,
Chicago.
"Haskins & Sells Auditape System!'
Alan S. Lanka (San Francisco)
California CPA Society, San
Francisco chapter.
"Systems Evaluation During the
Audit!'
William E. Nollsch (Denver)
Joint meeting of Data Processing
Managers Association and Institute
Of Internal Auditors, Denver.
"Introduction to Auditape!'
Edward L. Powers (Birmingham)
National Association of Accountants,
Montgomery, Alabama.
"Management Auditing!'
John F. Walsh, Martin D. Cohen (Chicago)
Illinois CPA Society, Chicago.
"Audits of Brokers and Dealers!'
Taxation
June
James L. Curry (see Williamson)
Luther W. Linch (see Williamson)
Sidney Meyer (New York)
New York University Tax Institute.
"Making and Rescinding Tax
Accounting Elections'.'
Hardy T Williamson, James L. Curry,
Luther W. Linch (Atlanta)
Seminar for clients, Atlanta.
"Asset Depreciation Range System!'
August
Victor A. Kormeier, Jr. (Houston)
Midland-Odessa CPA chapter
Texas CPA Society.
"Taxation of Estates and Trusts!'
September
John W. Gilbert (Philadelphia)
University of Pennsylvania,
annual tax conference.
"New Pennsylvania Income Tax!'
Enrique Salas (San Juan)
National Association of Accountants,
Puerto Rico chapter, San Juan.
"Land Companies!'
Gene A. Shea (Hartford)
New Britain Dental Association,
Plainville, Connecticut.
"Professional Corporations'.'
October
William H. Brown (Los Angeles)
Downey Active 20-30 Club, Downey,
California.
"How to Save on Your Income Taxes!'