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- Securities -- United States -- Accounting; Financial statements -- Standards -- United States (2)
- Arthur; Levison and Company; Auditors -- Professional ethics -- Standards -- United States (1)
- Levison (1)
- Morton I.; Auditors -- Professional ethics -- Standards -- United States (1)
- Myers (1)
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- Nathan; Auditors -- Professional ethics -- Standards -- United States (1)
- Public utilities -- United States -- Accounting (1)
- Securities -- United States -- Accounting; Financial statements -- Standards -- United States; Inventories -- Accounting (1)
- Securities -- United States -- Accounting; Financial statements -- Standards -- United States; Real estate investment -- United States -- Accounting (1)
- Wechsler (1)
Articles 1 - 8 of 8
Full-Text Articles in Taxation
Certification Of Income Statements, United States. Securities And Exchange Commission
Certification Of Income Statements, United States. Securities And Exchange Commission
Federal Publications
It has come to the attention of the Commission that wide variations have developed in certificates of independent accountants contained in registration statements filed under the Securities Act of 1933 with respect to representations concerning the verification of inventories of prior years in first audits. This development has been noted particularly in situations involving the offering of securities of closely held corporations which have failed to maintain and preserve accounting records and data necessary to permit verification of financial statements. In some cases a question arises whether the certifying accountant intended to limit his opinion as to the fairness of …
In The Matter Of Arthur Levison And Levison And Company: File No. 4-99: Rules Of Practice - Rule 2(E): Findings And Opinion Of The Commission, United States. Securities And Exchange Commission
In The Matter Of Arthur Levison And Levison And Company: File No. 4-99: Rules Of Practice - Rule 2(E): Findings And Opinion Of The Commission, United States. Securities And Exchange Commission
Federal Publications
Where certified public accountant certified materially false and misleading financial statements including statements filed with the Commission and stated in his certificates that he had examined the companies' financial accounts and records and that such examination was made in accordance with generally accepted auditing standards and accordingly included such tests of the accounting records and other auditing procedures as he considered necessary under the circumstances, when in fact he had not even seen the companies' books and records but relied instead entirely on statements which another certified public accountant either had prepared or the accountant assumed he had prepared; and …
In The Matter Of Morton I. Myers: File No. 4-100: Rules Of Practice - Rule 2(E): Findings And Opinion Of The Commission, United States. Securities And Exchange Commission
In The Matter Of Morton I. Myers: File No. 4-100: Rules Of Practice - Rule 2(E): Findings And Opinion Of The Commission, United States. Securities And Exchange Commission
Federal Publications
Where certified public accountant, on basis solely of information supplied on telephone which was materially false and misleading, prepared balance sheet for proposed corporation and sent it to client with covering letter addressed to corporation's "Board of Directors" stating that balance sheet had been prepared from corporation's books and records, held, accountant engaged in unethical and improper professional conduct warranting suspension of his privilege to practice before the Commission. Where junior partner of accounting firm improperly prepared and transmitted balance sheet wholly without authority or approval of senior partner contrary to firm's rules, but junior partner was demoted to employee …
In The Matter Of Nathan Wechsler: File No. 4-110: Rules Of Practice - Rule 2(E): Order, United States. Securities And Exchange Commission
In The Matter Of Nathan Wechsler: File No. 4-110: Rules Of Practice - Rule 2(E): Order, United States. Securities And Exchange Commission
Federal Publications
It is ordered that respondent's resignation from appearance or practice of any kind before this Commission be, and the same is hereby accepted, and that no further proceedings be had in this matter.
Adoption Of Form 11-K And Rule 15d-21 And Amendments To Form 10-K And Regulation S-X, United States. Securities And Exchange Commission
Adoption Of Form 11-K And Rule 15d-21 And Amendments To Form 10-K And Regulation S-X, United States. Securities And Exchange Commission
Federal Publications
The Securities and Exchange Commission has adopted regulations governing the filing of annual reports pursuant to Section 15(d) of the Securities Exchange Act of 1934 relating to employee stock purchase, savings and similar plans. Proposed regulations relating to the filing of such reports were published for comment on June 13, 1961 (Securities Exchange Act Release 6576). As a result of further consideration of these proposals and the comments and suggestions received in regard thereto, certain changes have been made in the proposed regulations.
Regulation S-X: Form And Content Of Financial Statements As In Effect July 15, 1962, United States. Securities And Exchange Commission
Regulation S-X: Form And Content Of Financial Statements As In Effect July 15, 1962, United States. Securities And Exchange Commission
Federal Publications
No abstract provided.
List Of Units Of Property For Use In Connection With Uniform System Of Accounts Prescribed For Public Utilities And Licensees. Effective January 1, 1961, United States. Federal Power Commission
List Of Units Of Property For Use In Connection With Uniform System Of Accounts Prescribed For Public Utilities And Licensees. Effective January 1, 1961, United States. Federal Power Commission
Federal Publications
No abstract provided.
Accounting For Real Estate Transactions Where Circumstances Indicate That Profits Were Not Earned At The Time The Transactions Were Recorded, United States. Securities And Exchange Commission
Accounting For Real Estate Transactions Where Circumstances Indicate That Profits Were Not Earned At The Time The Transactions Were Recorded, United States. Securities And Exchange Commission
Federal Publications
A number of recent cases have come to the attention of the Commission in which the gross profits on certain real estate transactions were taken into income under circumstances which indicate that they were not realized in the period in which the transactions were recorded.