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Proposed Statement On Responsibilities In Tax Practice, Entitled : Use Of Estimates;Use Of Estimates; Exposure Draft (American Institute Of Certified Public Accountants), 1968, Jan. 17, American Institute Of Certified Public Accountants. Committee On Federal Taxation Jan 1968

Proposed Statement On Responsibilities In Tax Practice, Entitled : Use Of Estimates;Use Of Estimates; Exposure Draft (American Institute Of Certified Public Accountants), 1968, Jan. 17, American Institute Of Certified Public Accountants. Committee On Federal Taxation

Exposure Drafts, Comment Letters, and Statements of Position

This Statement considers the responsibility of a certified public accountant in connection with the use of estimates in the preparation of a Federal tax return which he signs as preparer. A certified public accountant may prepare tax returns involving the use of estimates if either such use is generally acceptable or, under the circumstances, it is impracticable to obtain adequate actual data. When estimates are used, they should be presented in such a manner as to avoid the implication of greater accuracy than exists. The CPA should satisfy himself that estimated amounts are reasonable under the circumstances.


Audits Of Banks (1968); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Bank Accounting And Auditing Jan 1968

Audits Of Banks (1968); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Bank Accounting And Auditing

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Audits Of Personal Financial Statements (1968); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Personal Financial Statements Jan 1968

Audits Of Personal Financial Statements (1968); Industry Audit Guide; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Committee On Personal Financial Statements

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.


Ad Hoc Committee On Independence: Interim Report, American Institute Of Certified Public Accountants. Ad Hoc Committee On Independence Jan 1968

Ad Hoc Committee On Independence: Interim Report, American Institute Of Certified Public Accountants. Ad Hoc Committee On Independence

AICPA Professional Standards

No abstract provided.


Institute At Midyear; An Interim Report To Council Of The American Institute Of Certified Public Accountants, 1968., American Institute Of Certified Public Accountants (Aicpa) Jan 1968

Institute At Midyear; An Interim Report To Council Of The American Institute Of Certified Public Accountants, 1968., American Institute Of Certified Public Accountants (Aicpa)

Association Sections, Divisions, Boards, Teams

No abstract provided.


Tabulation Of Cpas As Of August 31, 1968, American Institute Of Certified Public Accountants (Aicpa) Jan 1968

Tabulation Of Cpas As Of August 31, 1968, American Institute Of Certified Public Accountants (Aicpa)

AICPA Annual Reports

No abstract provided.


Working With The Revenue Code - 1968, :Paul Farber Jan 1968

Working With The Revenue Code - 1968, :Paul Farber

Guides, Handbooks and Manuals

No abstract provided.


Bibliography: John L. Carey, Anonymous Jan 1968

Bibliography: John L. Carey, Anonymous

Accounting Hall of Fame Brochures

No abstract provided.


Division Of Federal Taxation, 1968-69, Administrative Manual., American Institute Of Certified Public Accountants. Division Of Federal Taxation Jan 1968

Division Of Federal Taxation, 1968-69, Administrative Manual., American Institute Of Certified Public Accountants. Division Of Federal Taxation

Guides, Handbooks and Manuals

No abstract provided.


Making Of A Cpa, American Institute Of Certified Public Accountants (Aicpa) Jan 1968

Making Of A Cpa, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


How To Hire Staff Assistants In Public Accounting Firms, American Institute Of Certified Public Accountants. Ad Hoc Committee On Staff Recruiting Jan 1968

How To Hire Staff Assistants In Public Accounting Firms, American Institute Of Certified Public Accountants. Ad Hoc Committee On Staff Recruiting

Guides, Handbooks and Manuals

No abstract provided.


Layman's Guide To Preparing Financial Statements For Churches, Malvern J. Gross Jr. Jan 1968

Layman's Guide To Preparing Financial Statements For Churches, Malvern J. Gross Jr.

Guides, Handbooks and Manuals

No abstract provided.


Meeting Consumer Needs, Leonard M. Savoie Jan 1968

Meeting Consumer Needs, Leonard M. Savoie

Guides, Handbooks and Manuals

No abstract provided.


Closing The Audit Gap, Leonard M. Savoie Jan 1968

Closing The Audit Gap, Leonard M. Savoie

Guides, Handbooks and Manuals

No abstract provided.


Testimony Of Leonard M. Savoie Before The Senate Committee On Banking And Currency On S 3097, A Bill To Amend The Defense Production Act Of 1950, And For Other Purposes, June 18, 1968, Leonard M. Savoie Jan 1968

Testimony Of Leonard M. Savoie Before The Senate Committee On Banking And Currency On S 3097, A Bill To Amend The Defense Production Act Of 1950, And For Other Purposes, June 18, 1968, Leonard M. Savoie

Guides, Handbooks and Manuals

No abstract provided.


Average Investor And Those Magic Words "Earnings Per Share": Pattern Speech, American Institute Of Certified Public Accountants Jan 1968

Average Investor And Those Magic Words "Earnings Per Share": Pattern Speech, American Institute Of Certified Public Accountants

Guides, Handbooks and Manuals

No abstract provided.


Standard Confirmation Inquiry For Life Insurance Policies, American Institute Of Certified Public Accountants (Aicpa) Jan 1968

Standard Confirmation Inquiry For Life Insurance Policies, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Financial Statement Provisions In Term-Loan Agreements, National Conference Of Bankers And Certified Public Accountants, American Bankers Association. Credit Policy Committee, American Institute Of Certified Public Accountants. Committee On Relations With Bankers And Other Credit Executives Jan 1968

Financial Statement Provisions In Term-Loan Agreements, National Conference Of Bankers And Certified Public Accountants, American Bankers Association. Credit Policy Committee, American Institute Of Certified Public Accountants. Committee On Relations With Bankers And Other Credit Executives

Guides, Handbooks and Manuals

No abstract provided.


Provisions In Cpa Laws & Regulations, United States. Army Audit Agency, American Institute Of Certified Public Accountants (Aicpa) Jan 1968

Provisions In Cpa Laws & Regulations, United States. Army Audit Agency, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Accounting Firms & Practitioners 1968, American Institute Of Certified Public Accountants (Aicpa) Jan 1968

Accounting Firms & Practitioners 1968, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.


Achieving The Profession's Objectives: 1968 Report Of Council To The Membership Of The American Institute Of Certified Public Accountants., American Institute Of Certified Public Accountants. Council Jan 1968

Achieving The Profession's Objectives: 1968 Report Of Council To The Membership Of The American Institute Of Certified Public Accountants., American Institute Of Certified Public Accountants. Council

Association Sections, Divisions, Boards, Teams

No abstract provided.


Achieving The Profession's Objectives: 1968 Report Of Council To The Membership Of The American Institute Of Certified Public Accountants, American Institute Of Certified Public Accountants. Council Jan 1968

Achieving The Profession's Objectives: 1968 Report Of Council To The Membership Of The American Institute Of Certified Public Accountants, American Institute Of Certified Public Accountants. Council

Association Sections, Divisions, Boards, Teams

No abstract provided.


Approach To The Use Of Edp In An Accounting Practice; Computer Research Studies, 6, System Development Corporation Jan 1968

Approach To The Use Of Edp In An Accounting Practice; Computer Research Studies, 6, System Development Corporation

Association Sections, Divisions, Boards, Teams

No abstract provided.


Standard Confirmation Inquiry For Life Insurance Policies, American Institute Of Certified Public Accountants. Life Office Management Association. Million Dollar Round Table Jan 1968

Standard Confirmation Inquiry For Life Insurance Policies, American Institute Of Certified Public Accountants. Life Office Management Association. Million Dollar Round Table

Association Sections, Divisions, Boards, Teams

No abstract provided.


Apb Accounting Principles: Volume 1: Current Text As Of May 1, 1968, American Institute Of Certified Public Accountants. Accounting Principles Board Jan 1968

Apb Accounting Principles: Volume 1: Current Text As Of May 1, 1968, American Institute Of Certified Public Accountants. Accounting Principles Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Apb Accounting Principles: Volume 2: Original Pronouncements As Of May 1, 1968, American Institute Of Certified Public Accountants. Accounting Principles Board Jan 1968

Apb Accounting Principles: Volume 2: Original Pronouncements As Of May 1, 1968, American Institute Of Certified Public Accountants. Accounting Principles Board

Association Sections, Divisions, Boards, Teams

No abstract provided.


Future Annual Meetings & Council Meetings, American Institute Of Certified Public Accountants (Aicpa) Dec 1967

Future Annual Meetings & Council Meetings, American Institute Of Certified Public Accountants (Aicpa)

Association Sections, Divisions, Boards, Teams

No abstract provided.


Comments On Proposed Regulations Regarding The Deposit Of Certain Income, Employment And Excise Flaxes With Government Depositories, American Institute Of Certified Public Accountants. Committee On Federal Taxation Nov 1967

Comments On Proposed Regulations Regarding The Deposit Of Certain Income, Employment And Excise Flaxes With Government Depositories, American Institute Of Certified Public Accountants. Committee On Federal Taxation

AICPA Committees

No abstract provided.


Comments On Proposed Regulations Under Section 611 Of The Internal Revenue Code Regarding Information To Be Furnished In Connection With Depletion Deductions, American Institute Of Certified Public Accountants. Committee On Federal Taxation Nov 1967

Comments On Proposed Regulations Under Section 611 Of The Internal Revenue Code Regarding Information To Be Furnished In Connection With Depletion Deductions, American Institute Of Certified Public Accountants. Committee On Federal Taxation

AICPA Committees

No abstract provided.


Morehead Vs. East Tennessee, Morehead State University. Office Of Athletics. Nov 1967

Morehead Vs. East Tennessee, Morehead State University. Office Of Athletics.

Morehead State Sports Team Programs

The official game program from the November 4, 1967 football game between Morehead State University and Eastern Tennessee State University.