Speaking & writing;

              Accounting
November
Fred M. Oliver (Salt Lake City)
Michigan CPA Society, East Lansing.
"New Developments in Governmental
Accounting!'
Emmett S. Harrington (Executive)
Joint meeting, Financial Executives
Institute and Washington CPA Society,
Washington, D.C.
"The Accounting Principles Board and
Its Agenda!'
December
Clayton L. Bullock (Executive)
Joint meeting of AGA Property
Accounting Committee and EEI
Depreciation Accounting Committee,
Tulsa.
"The Responsibility for Adequate
Depreciation — An Independent
Accountant's View!'
Hugh M. Eggan (Executive)
National Association of Accountants,
Westchester chapter, Eastchester,
New York.
"Buying and Selling Companies in the
Current Market!'
Raymond L. Gibbs (New Orleans)
Louisiana CPA Society, meeting of
loan officers, New Orleans.
"Financial Statements —Their
Reliability and Content!'
Harry O. Hempy, Jr., David K. Winn
(Kansas City)
Loan officers and financial analysts
of Commerce Bank, Kansas City.
"Depreciation Accounting and Related
Income Tax Accounting!'
John E. Kuhn (Baltimore)
Morgan State College, MBA students
seminar class, Baltimore.
"APB — Recent Opinions and Plans
for Future!'
Eugene L. Larkin, Jr. (New York)
Commercial bank portfolio management
seminar, New York.
"The Impact of Accounting Practice on
Bank Portfolio Management!'
Carlton S. Mahlmann (Houston)
Beauford H. Jester Pre-Release Center,
Texas Department of Corrections,
Sugarland.
"Family Budgeting and Sensible Spending!
L. Michael Lynch (Cincinnati)
American Production and Inventory
Control Society, Cincinnati chapter.
"Dollar Side of Inventories!'
D. Robert Nicholson (Rochester)
Financial council of the Builders
Exchange, Rochester.
"Joint Venture Accounting in the
Construction Industry!'
Harry R. Steele (Los Angeles)
Bank of America in-bank training
program, Los Angeles.
"The CPA and His Client's Financial
Statement!'
Also January.
30
John P. Todd (Los Angeles)
National Association of Accountants,
San Gabriel Valley chapter, El Monte,
California.
"New APB Bulletins!'
James R. Willis (Houston)
Merrill Lynch, Pierce, Fenner & Smith,
Inc. and Dominick & Dominick, Houston.
"Individual Security Transactions—1971!'
David K. Winn (see Hempy)
January
Ralph T Bartlett (New Haven)
Connecticut CPA Society, New Haven.
"APB Opinion No. 20, 'Accounting
Changes', and SAP No. 47, 'Subsequent
Events!"
Wallace E. Dolliver (Los Angeles)
Bank of America in-bank training
program, Los Angeles.
"The CPA and His Client's Financial
Statements!'
Rudolph C. Greipel (Executive)
The CPA Journal, January 1972.
'Accounting Changes!'
Emmett S. Harrington (Executive)
Financial writers seminar, sponsored by
Irving Trust Company, New York.
'Development of Accounting Principles!'
Vincent C. Hennessy (Miami)
Florida CPA Institute, Dade County
chapter, Miami.
'APB Opinion No. 20,
'Accounting Changes'."
John P. Todd (Los Angeles)
California State College, graduate
class in accounting theory, Long Beach.
"Accounting for Income Taxes'.'
February
Ralph T Bartlett (New Haven)
Connecticut Marine Trades Association,
Inc., Meriden.
"Accounting as a Management Tool!'
Clayton L. Bullock (Executive)
Public Utilities Fortnightly,
February 2,1972.
"Public Utility Depreciation Practices
from an Independent Accountant's
Viewpoint!'
Neil B. Distelhorst (Columbus)
Ohio Trade Association Executives,
Columbus.
"Accounting for the Ohio Corporation
Franchise/Income Tax!'
James F. Dunn, Jr. (Houston)
Petroleum Accountants Society,
Tulsa, Oklahoma.
'Proposed APB Opinion on Extractive
Industries!'
Oscar S. Gellein (Executive)
Florida CPA Institute, Broward County
chapter, Fort Lauderdale and
Dade County chapter, Miami.
'Accounting Developments!'
Arlo M. Hall (Denver)
Kenneth G. Krueger (Colorado Springs)
St. Mary's Hospital Center for
Continuing Education, workshop,
Grand Junction, Colorado.
"The Budgeting Process!'
Gordon L. Hopper (Honolulu)
Financial Executives Institute,
Honolulu chapter.
'On Establishing Accounting
Principles!'
Kenneth G. Krueger (see Hall)
David M. Welsh (Miami)
University of Miami, Business Week 1972,
Coral Gables.
"Advantages of Working with a
National CPA Firm!'
Auditing
November
Bernard H. Berkman (Executive)
New York State CPA Society, New York.
"Filings with the SEC'
Gary T Jones, Dennis L. O'Connor
(Houston)
Institute of Internal Auditors,
Houston chapter.
"Statistical Sampling in Auditing!'
Dennis L. O'Connor (see Jones)
John C. Sinclair, Jr. (Orange County)
Institute of Internal Auditors, Orange
Empire chapter, Orange County.
"Haskins & Sells Auditape System!'
December
J. Michael Cook (Fort Lauderdale)
John F. Kelly (Miami)
Bank Administration Institute,
Fort Lauderdale.
"What's New in Bank Auditing?"
Adrian F. Cummings (Chicago)
Institute of Internal Auditors,
Chicago chapter.
"Internal/External Auditor
Cooperation!'
Ira J. Edelson (Chicago)
Diamond International Corporation,
data processing managers seminar,
Cincinnati.
"Uses of Auditape for Management
Applications!'
John F. Kelly (see Cook)
John E. Kuhn (Baltimore)
Morgan State College, MBA students
seminar class, Baltimore.
"Practical Approach to Avoiding Legal
Liability Situations!"
David M. Levin (South Jersey)
Lycoming College,
Williamsport, Pennsylvania.
"Haskins & Sells Auditape System!'
Warren K. Reed (Baltimore)
Morgan State College, MBA students,
Baltimore.
"Auditape!'
Michael P. Sheehan (New York)
New York State CPA Society, New York.
"The Audit of Medicare
Reimbursement Reports!'
Millard E. Smith (Philadelphia)
Pennsylvania CPA Institute,
Harrisburg.
"Statement on Auditing Procedure No. 47,
Subsequent Events!'