Certified Public Accountants: Hearing...Eighty-ninth Congress, Second Session on H.R. 7624 and H.R. 9815, to Provide for the Regulation of Certified Public Accountants in the District of Columbia, January 19, 1966U.S. Government Printing Office, 1966 - 75 sider |
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ABERNETHY accepted accounting principles accounting and auditing Accounting Office acts of Congress amended title applicants for certification auditors BERNSTEIN biennially Board of Accountancy certificate of certified certified public accountant Chairman McMillan CHARLES MCC Columbia Institute CONGRESS THE LIBRARY course of study CPA certificate CPA's D.C. Code D.C. DEAR District of Columbia educational and experience enactment endorsement of certificate equivalent examination existing law experience requirements February 17 firm of certified FRASER full-time employment full-time public practice HERBERT holder House Committee House of Representatives Institute of Certified JANUARY 19 JOHN DOWDY legislation LIBRARY OF CONGRESS Maryland ment MOYER partner partnership of certified person practice of certified prescribed present law president professional practice proposed qualifications reciprocity recommend REGARDIE registered partnership registration regularly engaged regulate the practice revise and modernize revocation ROBERT BERNSTEIN school of accountancy semester hours SICKLES Society of Certified statute Subcommittee suspension territory thereof tion Virginia Washington
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Side 66 - ... shall be guilty of a misdemeanor and be punished by a fine not exceeding $1,000, or by imprisonment not exceeding one year, or both.
Side 31 - CPA's in the District of Columbia to reasonable levels; it will make it easier for CPA's of the District to obtain reciprocity registration in other States; it will prevent the District from being used as an instrument for evading the legislative standards of the States; and it will simplify the work of the Board of Accountancy by providing for registration of all CPA's practicing in the District. Mr. ABERNETHY. Thank you very much, gentlemen. Are there any questions by members of the committee?...
Side 65 - Act shall prohibit any person not a certified public accountant or public accountant from serving as an employee of, or an assistant to, a certified public accountant or public accountant or partnership composed of certified public accountants or public accountants holding a permit to practice issued under § 54007 of this Act; provided that such employee or assistant shall not issue any accounting or financial statement over his name.
Side 31 - The financial transactions of the Corporation for any fiscal year during which Federal funds are available to finance any portion of its operations may be audited by the General Accounting Office in accordance with the principles and procedures applicable to commercial corporate transactions and under such rules and regulations as may 'be prescribed by the Comptroller General of the United States.
Side 4 - ... or any abbreviation thereof, or "public accountant" shall be prima facie evidence in any action brought under Sec. 15 or Sec. 16 of this Act that the person whose name is so displayed caused or procured the display or uttering of such card, sign, advertisement or other printed, engraved or written instrument or device, and that such person is holding himself out to be a certified public accountant or a public accountant holding a permit to practice under Sec.