European developments;Manila office;News items;

              88 HASKINS & SELLS November
European Development
JOHN V. E . WESTFALL, widely known
life insurance executive, has been ap­pointed
to take charge of our European
organization. Dr. Westfall has tendered
his resignation as vice-president of The
Equitable Life Assurance Society of the
United States, and will assume his new
duties on November 1st, with headquarters
in Berlin.
According to recent news articles, "Has-kins
& Sells have made steady progress in
the development of their European prac­tice
since the establishment of their Lon­don
office in 1901, and number among their
clients the most important American com­panies
having interests abroad. Their
Paris office was established in 1920 and the
Berlin office in 1924 immediately following
the successful flotation of the German
External Loan. The prospective interest
of American capital in German industrial
development, as well as local calls in Ger­many
for professional audits, is greatly in­creasing
the demand in that country for the
services of certified public accountants."
In taking charge of our practice in
Europe, Dr. Westfall is renewing affiliations
formed when he began his business life, and
is going also to a country where he received
part of his formal education. Dr. Westfall
was born in New York State, near Ithaca,
and was graduated from Cornell Univer­sity.
He then spent more than three years
studying in Germany in the Universities of
Goetten and Leipzig. He received his
Doctorate from the latter university in
1898.
Shortly after returning to this country,
Dr. Westfall was employed by Haskins &
Sells. A few years later, the Hon. Paul
Morton, former secretary of the Navy,
upon becoming president of The Equitable
Life Assurance Society, asked Haskins &
Sells to recommend a young statistician
and accountant for life insurance research
work. Dr. Westfall was appointed to the
position in the Equitable in 1907. From
this subordinate office Dr. Westfall rapidly
rose in official position, becoming vice-presi­dent
of the Equitable in February, 1922.
Manila Office
Announcement is made herewith of the
opening of an office in Manila, Philippine
Islands, and the appointment, as manager,
of Mr. Vernon Thompson, formerly of the
Los Angeles office.
News Items
Mr. W. H . Adams, assistant manager of
our Cleveland office, has been admitted to
membership in the American Institute of
Accountants.
Mr. B. F. H i l l , for a number of years a
member of the Baltimore staff, has been
appointed assistant manager of the Buffalo
office, as of October 1, 1926.
Mr. W. J. Fronk has been appointed
assistant manager of the Shanghai office,
effective October 1, 1926.
Mr. J. W. Haines has been appointed
assistant manager of our Philadelphia
office, effective November 1, 1926.
Mr. C. C. I. Oehler, of the New York
Broad Street staff, is to be congratulated
on his recent attainment of the New York
C. P. A. certificate, as a result of the May
examinations.
PRESS OF WILLIAM GREEN, NEW YORK