H.R. 7624 and H.R. 9815
TO PROVIDE FOR THE REGULATION OF CERTIFIED
PUBLIC ACCOUNTANTS IN THE DISTRICT

OF COLUMBIA

JANUARY 19, 1966

HOUSE COMMITTEE ON THE DISTRICT OF COLUMBIA

JOHN L. McMILLAN, South Carolina, Chairman THOMAS G. ABERNETHY, Mississippi ANCHER NELSEN, Minnesota HOWARD W. SMITH, Virginia

WILLIAM L. SPRINGER, Mlinois WILLIAM L. DAWSON, Mlinois

ALVIN E. O'KONSKI, Wisconsin ABRAHAM J. MULTER, New York

WILLIAM H. HARSHA, Ohio JOHN DOWDY, Texas

CHARLES McC. MATHIAS, JR., Maryland BASIL L. WHITENER, North Carolina FRANK J. HORTON, New York JAMES W. TRIMBLE, Arkansas

RICHARD L. ROUDEBUSH, Indiana
B. F. SISK, California

JOEL T. BROYHILL, Virginia
CHARLES C. DIGGS, JR., Michigan
G. ELLIOTT HAGAN, Georgia
DON FUQUA, Florida
DONALD M. FRASER, Minnesota
CARLTON R. SICKLES, Maryland
J. OLIVA HLOT, New Hampshire
GEORGE W. GRIDER, Tennessee
JOHN BELL WILLIAMS, Mississippi

JAMES T. CLARK, Clerk
CLAY ON GASQUE, Staff Director
HAYDEN S. GARRER, Counsd

SUBCOMMITTEE No. 2

THOMAS G. ABERNETHY, Mississippi, Chairman ABRAHAM J. MULTER, New York

CHARLES McC. MATHIAS, JR., Maryland JOHN DOWDY, Texas

WILLIAM L. SPRINGER, Ilinois B. F. SISK, California

WILLIAM H. HARSHA, Ohio
G. ELLIOTT HAGAN, Georgia

ALVIN E. O'KONSKI, Wisconsin
DON FU'QUA, Florida
DONALD M. FRASER, Minnesota
CARLTON R. SICKLES, Maryland

I

TED STATES OF AMERICA

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AA A О.

CONTENTS

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L.R. 7624 (Fraser), to provide for regulation of the professional practice

of certified public accountants in the District of Columbia, including the

examination, licensure, registration of certified public accountants, and

for other purposes.-

I.R. 9815 (Mathias), to provide for regulation of the professional practice

of certified public accountants in the District of Columbia, including the

examination, licensure, registration of certified public accountants, and

for other purposes.

Staff memorandum.

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1

STATEMENTS

District of Columbia government:

Duvall, Lawrence E., Director, Department of Occupations and

Professions.

56

Moyer, Thomas F., Assistant Corporation Counsel

56
District of Columbia Institute of Certified Public Accountants:
Barnes, William T., past president...

15, 31
Bernstein, Robert, president..

15
Charlton, Millard T., member of legislative committee.

15, 36
Glick, Philip M., counsel.

15
Regardie, Benjamin F., member of legislative committee.

15, 22

fraser, Hon. Donald M., a Representative in Congress from the State of

Minnesota.

12

jeneral Accounting Office:

Herbert, Dr. Leo, Director, Office of Staff Management..

41

Moore, John W., Office of General Counsel.

41

Smith, Frederic H., Deputy Director, Accounting and Auditing

Policy Staff...

41

Mathias, Hon. Charles McC., Jr., a Representative in Congress from the

State of Maryland.---

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MATERIAL SUPPLIED FOR THE RECORD

California Society of Certified Public Accountants, Lorin A. Torrey,

president, letter dated June 8, 1965, to Chairman McMillan.

60

Chasteen, Elmer E., letter dated June 8, 1965, to Chairman McMillan.- 66

Colorado Society of Certified Public Accountants, Herbert R. Dunham,

president, letter dated June 8. 1965, to Chairman McMillan.--

60

Comptroller General of the United States:

Letter dated June 17, 1965, to Chairman McMillan on H.R. 7624. 39

Letter dated January 24, 1966, to Chairman Abernethy reporting

recommendations agreed upon with representatives of the District

of Columbia Institute of Certified Public Accountants.--- - Appendix 69

District of Columbia government, Hon. Walter N. Tobriner, President,

Board of Commissioners:

Letter dated October 8, 1965, to Chairman McMillan on H.R. 7624.- 49

Letter dated January 17, 1966, to the Speaker of the House submit-

ting draft of new bill.

50

Letter dated January 27, 1966, to Chairman Abernethy further com-

menting on H.R. 7624 and H.R. 9815..

-- Appendix 70

District of Columbia Institute of Certified Public Accountants:

Letter dated January 21, 1966, to Chairman Abernethy reporting

recommendations agreed upon with representatives of General

Accounting Office..

-- Appendix 69

Letter dated January 29, 1966, to Chairman Abernethy commenting

on amendments proposed by District of Columbia Commis-

sioners.

---Appendix 75

Memorandums setting forth CPA requirements in various States---

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65

Florida Institute of Certified Public Accountants, Arthur L. Shealy, Jr.,

president, letter dated July 23, 1965, to Chairman McMillan.--.

Illinois Society of Certified Public Accountants, Robert S. MacClure,

president, letter dated June 9, 1965, to Chairman McMillan.-.

Indiana Association of Certified Public Accountants, Inc., Laurence F.

Haskett, president, letter dated June 16, 1965, to Chairman McMillan.-

Maryland Association of Certified Public Accountants, Inc., Charles H.

Hoffman, president, letter dated June 30, 1965, to Chairman McMillan.-

Minnesota Society of Certified Public Accountants, Walter J. Kofski,

president, letter dated June 4, 1965, to Chairman, McMillan.--

New Hampshire Society of Certified Public Accountants, Alexander

Anton, president, letter dated July 14, 1965 to Chairman McMillan.---

New York State Society of Certified Public Accountants, William P.

Stowe, president, letter dated July 14, 1965, to Chairman McMillan..

North Carolina Association of Certified Public Accountants, Robert Lloyd,

president, letter dated July 13, 1965, to Chairman McMillan.---

Ohio Society of Certified Public Accountants, John S. Schott, president,

letter dated June 8, 1965, to Chairman McMillan.

Oregon Society of Certified Public Accountants, Gordon R. Jacobson,

president, letter dated June 22, 1965, to Chairman McMillan.

Securities and Exchange Commission, Manuel F. Cohen, Chairman,

letter dated January 6, 1966, to Chairman McMillan enclosing

memorandum on H.R. 7624...

Stonerock, R. F. & Co., letter dated July 20, 1965, to Chairman McMillan.

Tennessee Society of Certified Public Accountants, Joseph F. Decosimo,

president, letter dated June 9, 1965, to Chairman McMillan.-

Vermont Society of Certified Public Accountants, Robert A. Boucher,

president:

Letter dated June 2, 1965, to Chairman McMillan.

Letter dated June 7, 1965, to Hon. Alan Bible.-

Virginia Society of Certified Public Accountants, Robert T. Bosserman,

president, letter dated June 7, 1965, to Chairman McMillan.

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