Yearbook

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Vols. for 1916- issued under earlier names of the Institute: 1916, Institute of Accountants in the United States of America; 1917- American Institute of Accountants.
 

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Halaman 239 - ... shall have received from the Regents of the University a certificate of his qualifications to practice as a public expert accountant, as hereinafter provided, shall be styled and known as a Certified Public Accountant, and...
Halaman 244 - CPA or any other words, letters or figures, to indicate that the person using the same is such certified public accountant.
Halaman 261 - Institute. He shall call meetings of the Institute or the council when he deems it necessary or when requested so to do by the executive committee or upon the written request of at least five members of the council for a meeting of the council or one hundred members of the Institute for a meeting of the Institute. The duties of the vice-presidents and treasurer shall be those usually appertaining to such officers. The secretary, in addition to performing the usual duties of that office, shall discharge...
Halaman 251 - The examination shall cover the following subjects: theory of accounts, practical accounting, auditing and commercial law as affecting accountancy. Applicants for certificates before taking the examination must produce evidence satisfactory to the board that they are over twenty-two years of age, of good moral character, a graduate of a high school with a four years...
Halaman 260 - ... meeting. BY-LAWS Article I — Duties of Officers Section 1. It shall be the duty of the president to preside at all meetings and...
Halaman 244 - Certified Public Accountant, or the equivalent thereof, issued by or under the authority of any other State of the United States, or of the United States, or the District of Columbia, or any Territory of the United States, or by or under the authority of a foreign nation, when the Board shall be satisfied that their standards and requirements for a certificate as a Certified Public Accountant...
Halaman 260 - ... consisting of nine members to serve for terms of three years each, except that of the examiners first elected three shall be elected for a term of one year, three for a term of two years, and three for a term of three years, and annually thereafter three examiners shall be elected for terms of three years.
Halaman 239 - ... deemed guilty of a misdemeanor and upon conviction thereof before any court of competent jurisdiction shall be punished by a fine of not less than twenty-five dollars and not exceeding one hundred dollars, or imprisonment in the county jail not less than thirty days or exceeding ninety days or both such fine and imprisonment, at the discretion of the court.
Halaman 253 - University a certificate of his qualifications to practice as a public expert accountant, as hereinafter provided, shall be styled and known as a Certified Public Accountant, and no other person shall assume such title, or use the abbreviation
Halaman 249 - ... provided, that written notice of the cause of such contemplated action and the date of the hearing thereon by this board shall have been mailed to the holder of such certificate at his last known address at least twenty-five days prior to such hearing.

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