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- Etc; Small business -- Management (1)
- Harmon R.; Auditors -- Professional ethics -- Standards -- United States (1)
- Investment tax credit -- Accounting -- Standards -- United States; Securities -- United States -- Accounting; Financial statements -- Standards -- United States (1)
- Management audit; Industrial management -- Examinations (1)
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Articles 1 - 4 of 4
Full-Text Articles in Taxation
In The Matter Of Harmon R. Stone: File No. 4-114: Rule 2(E), Rules Of Practice: Findings And Opinion Of The Commission, United States. Securities And Exchange Commission
In The Matter Of Harmon R. Stone: File No. 4-114: Rule 2(E), Rules Of Practice: Findings And Opinion Of The Commission, United States. Securities And Exchange Commission
Federal Publications
Where accountant, who certified financial reports of registered broker-dealer filed with Commission, failed to perform various auditing procedures specified in Commission's Minimum Audit Requirements for such reports and failed to comply with generally accepted auditing standards in that he did not properly obtain confirmations of customers' accounts and closed accounts and did not properly balance securities positions or verify securities in transfer, and where he certified financial statement of a mutual fund for periods when company of which he was a principal stockholder and co-manager made loans collateralized by securities to salesmen and customers of broker-dealer which was principal underwriter …
Maintenance Of Records Of Transactions By Broker-Dealers As Underwriters Of Investment Company Shares, United States. Securities And Exchange Commission
Maintenance Of Records Of Transactions By Broker-Dealers As Underwriters Of Investment Company Shares, United States. Securities And Exchange Commission
Federal Publications
It has come to the attention of the Commission that some broker-dealers who act as underwriters of investment company shares do not record on their books and records transactions arising from the sale and redemption by them of such shares. Such transactions should be recorded in a separate account for each customer including each investment company and each broker-dealer distributing or redeeming such shares. Such transactions may not properly be recorded in the fail records in lieu of maintaining separate accounts for each customer as the customary arrangement that payment shall be against delivery on a traditional settlement date is …
Management Audit For Small Manufacturers, Philip M. Faucett
Management Audit For Small Manufacturers, Philip M. Faucett
Federal Publications
No abstract provided.
Accounting For The Investment Credit, United States. Securities And Exchange Commission
Accounting For The Investment Credit, United States. Securities And Exchange Commission
Federal Publications
In view of the extensive public discussion of the accounting for the investment credit provided in the Revenue Act of 1962 and the fact that the Accounting Principles Board of the American Institute of Certified Public Accountants has concluded that the investment credit should be reflected in income over the productive life of acquired property, 1/ the Securities and Exchange Commission deems it appropriate to respond to inquiries with respect to the application of the Commission's accounting and disclosure requirements to this matter.