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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Página 219 - No member or associate shall engage in any business or occupation conjointly with that of a public accountant, which in the opinion of the executive committee or of the council is incompatible or inconsistent therewith.
Página 220 - CPA, or other professional affiliation or designation), class of service and address of the advertiser, without any further qualifying words or letters, or in the case of announcement of change of address or personnel of firm the plain statement of the fact for the publication of which the announcement purports to be made. Cards permitted by this rule when appearing in newspapers shall not exceed two columns in width and three inches in depth; when appearing in magazines, directories and similar...
Página 214 - The committee on education shall consist of five members appointed by the president for a term of three years, except that, of the members first appointed, one shall serve for a term of one year, two for a term of two years, and two for a term of three years. Appointments to fill vacancies occurring before the end of a term shall be for the unexpired term only. (e) All other standing committees shall be appointed by the president and shall consist of a chairman and two other members of the Institute....
Página 219 - Institute or in partnership with him or in his employ on a salary. 4. No member shall directly or indirectly allow or agree to allow a commission, brokerage or other participation by the laity in the fees or profits of his professional work...
Página 219 - Accountants." (2) The preparation and certification of exhibits, statements, schedules or other forms of accountancy work, containing an essential misstatement of fact or omission therefrom of such a fact as would amount to an essential misstatement or a failure to put prospective investors on notice in respect of an essential or material fact not specifically shown in the...
Página 170 - ... what is technically known as a card. A card is hereby defined as an advertisement of the name, title (member of American Institute of Accountants, CPA, or other professional affiliation...
Página 219 - Members (or Associates) of the American Institute of Accountants." (2) The preparation and certification of exhibits, statements, schedules or other forms of accountancy work, containing an essential misstatement of fact or omission therefrom of such a fact as would amount to an essential misstatement...
Página 214 - Two of the original members shall be appointed for a term of one year, two for a term of two years, and one for a term of three years...
Página 220 - ... card. A card is hereby defined as an advertisement of the name, title (member of American Institute of Accountants, CPA, or other professional affiliation or designation) and address of the advertiser without further qualifying words or letters, or in the case of announcement of change of address or personnel of firm the plain statement of the fact for the publication of which the announcement purports to be made.
Página 209 - ... certificate setting forth that he is a member or an associate of the institute, but no certificate shall be issued until receipt of initiation fees and dues for the current year. Certificates of membership shall be returned to the council upon termination of membership for any cause except death. SEC. 7. Members of the institute shall be entitled to describe themselves as Members of the American Institute of Accountants and associates as Associates of the American Institute of Accountants. ARTICLE...

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