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Applause . . . Atlanta Elwood R. Dryden addressed the Atlanta Chapter of the National Machine Accountants Association on November 19. His topic was "Public Accountants' Views on Electronic Data Processing." On January 20 he spoke before the Atlanta Chapter of the Institute of Internal Auditors on "Cooperation of Internal Auditors and CPAs during the Annual Audit." William Tate, a member of the Taxation Committee of the Georgia Society of CPAs attended a Tax Forum on November 9-10 as representative of TRB&S. Chicago William J. Schwanbeck spoke before the Automotive Electric Association on December 6, discussing taxes and recent developments as to State Sales Taxes. Allen C. Howard is now serving as the chairman of the Illinois Board of Examiners in Accountancy. He has also been elected to the Committee on Auditing Procedure of the American Institute of Certified Public Accountants (AICPA). Kay H. Cowen participated in the 1959 Tax Conference of The Illinois Society of CPAs held in Chicago on December 3-4. He was largely responsible for a dramatization of the part the CPA plays in developing an estate plan for a client and was cast in the role of the tax man. Cleveland Carl A. Johnson addressed the Cleveland Controllers Group of the Controllers Congress on February 10. His subject was "Developments Affecting the Relationship Between the CPA and the Retailer." D a l l a s David Muir was panel moderator of a discussion forum on direct costing at the November meeting of the Dallas Chapter of the NAA. The forum was of major interest to local cost accountants as evidenced by the breaking of all attendance records at this meeting. Dayton Les Buenzow, a member of the Ohio Board of Accountancy, participated in a panel discussion at The American Accounting Association Ohio Regional Group Meeting. It was held at Ohio State University in Columbus on December 5, 1959. The topic of the discussion was "How the New Accountancy Law Will Affect Ohio Colleges." Denver Carleton H. Griffin wrote a tax article for the Journal of Accountancy entitled "Changes in Accounting Method" which appeared in the December 1959 issue. This article brought up to date one that had appeared in the 48 THE QUARTERLY