Speaking & writing;

              Accounting Auditing
30
April
Michael N. Chetkovich (Executive)
University of Illinois, international
accounting symposium, Urbana-
Champaign.
'An Appeal for Unity in Establishing
Financial Accounting Standards."
Frederick E. Dauterman (Columbus)
Ohio Legal Center Institute, Reference
Manual.
'Limited Partnerships—Accounting
Problems."
May
Albert J. Bova (Allentown)
National Association of Mutual Insurance
Companies, Allentown.
"Accounting for Mutual Insurance
Companies."
Oscar S. Gellein (Executive)
Financial Executives Institute, 1972
southern area conference, Boca Raton,
Florida.
"Developments in the Accounting
Principles Board."
Raymond L. Gibbs (New Orleans)
Louisiana State University, oil and gas
accounting conference, New Orleans.
Presided at opening and closing sessions.
Thomas Y. Hartley (Columbus)
Ohio University, College of Commerce,
Athens.
"Accounting and Auditing and the SEC."
Chester A. Hobert, Jr. (Philadelphia)
Pennsylvania CPA Institute, Philadelphia.
"Filings with the SEC."
Norman S. Solomon (San Diego)
Small Business Administration, San Diego.
"Simplified Record Keeping and Financial
Analysis." Also July.
Kenneth W. Stringer (Executive)
National Association of Insurance
Commissioners, regional meeting,
Lexington, Kentucky.
"Generally Accepted Accounting Principles
and the Insurance Industry."
John F. Utley (Executive)
Louisiana State University, oil and gas
accounting conference, New Orleans.
"Cost Benefits of Environmental Effects."
June
Ralph S. Dobbins (Honolulu)
Hospital Financial Management
Association, Hawaii chapter, Honolulu.
"The Accounting Profession Responds
To Change."
Oscar S. Gellein (Executive)
National Association of Accountants,
Philadelphia.
"The Objectives of Financial Statements."
Rudolph C. Greipel (Executive)
Pharmaceutical Manufacturers
Association, New Orleans.
"Recent APB Pronouncements."
John David Knight (Denver)
Rocky Mountain Surety Managers
Association, Denver.
"CPA Reports, Practices and Procedures."
James L.Williams (Houston)
Louisiana CPA Society, New Orleans.
"Local Government Accounting and
Auditing."
July
Barbara A. Harvey (Los Angeles)
General Electric, Time-Sharing Division,
Los Angeles.
'FALCON Overview."
Thomas M. Rowland (Los Angeles)
Security Pacific National Bank, branch
managers, Hollywood.
'The CPA and His Client's Financial
Statements."
Paul D. Stevens (Los Angeles)
General Electric time-sharing managers,
Los Angeles.
'Financial Consolidations and H&S
FALCON Routines."
James D. Vaughn (Colorado Springs)
Colorado CPA Society, Colorado Springs
chapter.
'Current Problems in Accounting and
Reporting for Land Developers."
August
Oscar S. Gellein (Executive)
American Accounting Association,
1972 Doctorial Consortium, Salt Lake City.
'Research Requirements for the Financial
Accounting Standards Board."
Charles W. Harvey, William Thawley, Jr.,
Edward J. Wilkins (South Jersey)
Board of Education, Willingboro, New Jersey.
'A Discussion of New Jersey Finances."
Harry O. Hempy, Norman C. Merz
(Kansas City)
Loan officers and financial analysts of
Commerce Bank, Kansas City Missouri.
'Accounting Principles Board Opinion
No. 16 —Business Combinations."
Norman C. Merz (See Hempy)
Wilbert H. Schwotzer (Atlanta)
Atlanta SEC study group, Atlanta.
'SEC Accounting Series Releases No. 125
and No. 126."
William Thawley, Jr. (See Harvey)
Robert E. Wailes, Jr. (Birmingham)
Alabama CPA Society, Mobile chapter.
"Some Problems in Financial Reporting for
Small Businesses."
Edward J. Wilkins (See Harvey)
September
Albert J. Bova (Allentown)
Rotary Club, Allentown.
"Accounting Today."
Richard C. DeForest (San Francisco)
California CPA Society, San Francisco.
"Cost Systems for Small Businesses —
Overhead Costs."
Thomas Y. Hartley (Columbus)
National Society of Controllers and
Financial Officers of Financial
Institutions, Indianapolis.
"Financial Reporting of Savings and Loan
Service Corporations."
David P. Lauer (Columbus)
American Society of Women Accountants,
Columbus chapter.
"Application of Time-Sharing Terminal
to Small Businesses."
Gerald M. Lutzky (Orange County)
American Institute of Bankers,
Fullerton, California.
"Understanding the Accountant's Report."
May
Robert T. Atwood (Atlanta)
Society of Controllers and Financial
Officers of Savings Institutions,
Detroit chapter.
'Internal Auditing for Savings and Loan
Association."
Ken Bitticks (Los Angeles)
American Society of Women Accountants,
Pasadena.
'Auditing through the Computer."
Albert A. Cardone (NewYork)
Mid-Atlantic Hospital Assembly,
Atlantic City.
'Implementing the Hospital Audit Guide —
Effect on Hospital Financial Management
and the CPA."
Ira J. Edelson (Executive)
A.M. Pullen & Co., Greensboro.
'Use of Auditape System by CPA Firms."
Delford W. Edens (Boston)
College Accounting Officers' Workshop,
New Orleans.
"Draft of Audit Guide for Colleges and
Universities."
Jerry F. Graham (Baltimore)
Towson State College, Baltimore.
"Statistical Sampling Approach to
Auditing."
Walter H. Hanshaw (Houston MAS)
National Society of Controllers and
Financial Officers, Dallas.
"Auditing EDP Systems."
Michael R. Johnson (Greensboro)
Guilford College, Greensboro,
North Carolina.
"Auditape."
Jerry W. Kolb (Chicago)
DePaul University, Chicago.
"Haskins & Sells Auditape System."
John J. McKiernan (Wilmington)
Bank Administration Institute, Chicago.
"Trust Department Auditing."
Loren K. Sanladerer (Los Angeles)
National Society of Accountants for
Cooperatives, Far Western chapter,
Newport Beach, California.
"Preparing for Your Annual Audit and
Making More Effective Use of Your
Controller."
Kenneth W Stringer (Executive)
University of Kansas, 1972 Symposium on
Auditing Problems, Lawrence.
"Towards Standards for Statistical
Sampling."
Roland L. Voigt (San Antonio)
Texas CPA Society, San Antonio chapter.
"SAP 46 —Piecemeal Opinions."
Patrick J. Waide, Jr. (NewYork)
Banking, May 1972.
"Audit Requirements for Banks and
Bank-Holding Companies."
Joseph D. Wesselkamper (Executive)
A.M. Pullen & Co., Greensboro.
"Use of Auditape Systems by CPA Firms."
Robert C. Wilkins (Cincinnati)
Xavier University, senior auditing
students, Cincinnati.
"Auditape and the Auditor."