Speaking & writing;

              Accounting Auditing
March
Charles R. Ballard (Dayton)
Institute of Internal Auditors, Dayton.
'Financial Statement Disclosures and
Accounting Principles!'
George E. Betts (Executive)
American Management Association, New York.
"Variations in International Accounting
Practices!'
Richard Boland (see Favret)
John A. Favret, Richard Boland (Cleveland)
American Society of Women Accountants,
Cleveland.
"Cash Forecasting and Reporting!'
Robert S. Gorab, Brian C. Loughlin,
(New York)
Arabian American Oil Company, Dhahran,
Saudi Arabia.
"Accounting Principles Board Opinions
issued in 1971 and Proposed Opinions!'
Jerry W. Kolb (Chicago)
Dubuque Tri State chapter of National
Accounting Association, Dubuque, Iowa.
"Changing Accounting Concepts in Mergers
and Acquisitions!'
Brian C. Loughlin (see Gorab)
John F. Utley (Executive)
Lehigh University.
"Regulated Industry Accounting!'
James L. Williams (Houston)
CPA Review Course at the University of
Houston.
"Governmental and Institutional Accounting!'
April
Christopher E. Burns (San Francisco)
National Association of Accountants,
Reno, Nevada chapter.
"Accounting Principles Development
Prior to 1972."
Oscar S. Gellein (Executive)
University of Michigan, Beta Alpha Psi.
"Current Accounting Developments
and APB Opinions!'
Kostas Gussis (Newark)
New Jersey CPA Society, Middlesex —
Somerset chapter.
"Recent APB Opinions and Related
Reporting Problems!'
Emmett S. Harrington (Executive)
Fordham University College of Business
Administration.
"Marketable Securities!'
Michael H. Sutton (Atlanta)
Georgia CPA Society.
"APB Opinion 21 —Interest on
Receivables and Payables!'
Walter W. Topham (Merrimack Valley)
Robert Morris Associates, Boston.
"A Review of APB No. 20 -
Accounting Changes!'
John F. Utley (Executive)
Edison Electric Institute, Point Clear,
Alabama.
"New Ideas on Interest During Construction!'
Gregg C. Waddill (Houston)
Texas CPA, April 1972.
"Accounting for Fixed Assets in Texas
School Districts!'
30
February
Ira J. Edelson (Executive)
DePaul University auditing classes, Chicago.
'Use of Auditape System!'
March
Barry D. Brooks (seeHudson)
Martin D. Cohen (Chicago)
American Management Association, Chicago.
'Statistical Methods in Auditing!'
Ronald L. Colwell (Milwaukee)
Wisconsin State University.
"Haskins & Sells Auditape System!'
Ira J. Edelson (Executive)
Jamaican Government Audit Department,
Kingston, Jamaica.
"Use of Auditape and Computer Auditing
in Government!'
Richard I. Fremgen (Chicago)
Data Processing Management Association,
Inc., Northeastern Indiana chapter.
"Auditape —A Generalized Computer Audit
System!'
Sherrill W. Hudson, Barry D. Brooks (Dayton)
Graduate accounting class at Miami
University, Oxford, Ohio.
"Auditape!'
Also Beta Alpha Psi, Miami University.
Everett C. Johnson, Jr. (Executive)
Jamaican Government Permanent
Secretaries and Heads of Departments,
Kingston.
"Auditape System!'
Also Jamaican Government Audit
Department.
"Use of Auditape and Computer Auditing
in Government!'
John F. Kelly (Miami)
Dade County Internal Auditors.
"Auditing Through and Around the Computer."
Charles M. Kirby (Raleigh)
Accounting Society, East Carolina
University, Greenville, S.C.
"Haskins & Sells Auditape System!'
William E. Kuntz (see Lawrenson)
H. Denman Lawrenson, William E. Kuntz
(Johannesburg)
The South African Chartered Accountant,
March 1972.
"A Key To The Computer."
Joseph J. Masi (Chicago MAS)
Data Processing Management Association,
Pueblo, Colorado.
"The Use of Computer in Auditing!'
Kenneth E. Staples (Fort Worth)
Local chapters of Federal Government
Accountants Association and Institute of
Internal Auditors, Fort Worth.
"Practical Use of Statistical Sampling!'
April
Daniel A. Bailey (New York)
23rd Northern Regional Convention of
the Bank Administration Institute, Cincinnati.
"The Importance of Direction in Designing
Bank Audit Tests!'
Frank C. Bove (Charlotte)
Institute of Internal Auditors,
Piedmont-Carolinas chapter, Charlotte.
"Effective Audit Communication to Management!
Albert A. Cardone (New York)
Hospital Financial Management
Association, New York.
'Implementing the Hospital Audit Guide —
Effect on Hospital Financial Management
and CPA!'
Ira J. Edelson (see Wesselkamper)
Joseph P. Healy (Philadelphia)
Institute of Internal Auditors,
Philadelphia chapter.
'How to Establish Communications with
Reluctant Auditees!'
C. Howard Kast (Denver)
American Society of Military
Comptrollers, Denver chapter.
'Auditor/Comptroller Relationships!'
Robert L. Kelly (New York)
Association of American Railroads (AAR)
Internal Audit Seminar, Chicago.
'Development of the AAR Time-Mileage
Audit Program!'
Donald L. Morchower (New York MAS)
American Management Association, New York.
'Auditing the EDP Function for Banks!'
Also National Association of Accountants,
North Jersey Shore chapter, Eatontown.
'EDP in Auditing!'
Paul D. Stevens (Los Angeles)
Auditing seminar at San Fernando Valley
State College, Los Angeles.
'Audit Use of Statistical Sampling and
Regression Analysis!'
R. Wayne Stoker (Salt Lake City)
University of Utah, accounting seminar.
'Auditing with the Computer."
Kenneth W. Stringer (Executive)
American Accounting Association,
Northeast Regional Meeting, New York.
'Teaching Auditing!'
Gerald Y. Ushijima (Honolulu)
Institute of Internal Auditors and
Accounting Club of University of Hawaii.
'CPA as a Professional Man and His
Approach to Auditing!'
Patrick J. Waide (New York)
The CPA Journal, April 1972.
'SEC Commentary-Financial Statements of
Bank Holding Companies and of Banks!'
Joseph D. Wesselkamper, Ira J. Edelson
(Executive)
San Francisco auditape seminar.
'Auditape System!'
Also April,
Plante & Moran, Detroit.
"Use of Auditape System by CPA Firms!'