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can deviate its members from the straight and narrow path of rectitude—if the profession does these things it will not be wasted effort. It will be another illustration of the axiom concerning the political merits of honesty.
In all the fields of business endeavor there will be work for the public accountant. Bankers will be much inclined to extend credits. If disaster is to be avoided they must listen to the voice of the public accountant and insist upon full examination of conditions by impartial investigators rather than depend upon the optimistic reports of intending borrowers. In a score of other ways a burden of responsibility will be thrown upon the public accountant.
The profession is small in numbers but fortunately is imbued with high ideals. If there be men in practice who are amenable to ulterior influences, they are certainly few and it should not be difficult to remove them from the ranks of membership in the various state societies or in the national body. It is more important than ever before that the American Association of Public Accountants should exercise the most rigid discipline and demand absolute integrity and scrupulous regard for verity among the entire membership.
The burden will rest upon every member—not upon a few merely. There will be a time of unparalleled activity and almost constant demand for the services of accountants.
Were it not for the record of the profession and the general excellence of its present personnel we should fear for the future. As it is we trust that this great and growing profession will satisfactorily endure the crucial test to which in common with the business of the country it will be put.
The Convention Habit
It has frequently been remarked that the same men attend the American Association meetings year after year. Each year new faces appear but thereafter the novelty ceases for the newcomers readily fall into stride beside the older friends and soon become known as regular attendants. It matters little, apparently, where the convention be held. In California or Massachusetts or Illinois we find the same men, hear the same familiar voices and receive the same kindly greetings.
There is a lesson in all this if one look for it. Why is it that the fact of attending one convention almost inevitably leads to attendance at the convention following? Why do men leave their practice and travel the length of the land for a meeting lasting only three or four days? The answer is simple. It is to be found in the well-founded belief that by this yearly assembling, by the renewal of professional acquaintance and friendship, by the interchange of experiences and opinions, it is possible to derive a direct personal benefit whose value is considerable.
The social features of the meetings are delightful and it is good to meet with the welcome of friends, but the great merit in convention is the bringing together of the members of the profession and the development of a corporate entity which without personal touch would never be achieved. It is somewhat remarkable that in the American Association of Public Accountants the convention idea should so prevail. Many people are apt to point to the jealousies which exist between different sections of the country and doubt the unity of effort which is needful in a national organization; but the truth is that from a membership widely scattered the average attendance is about fifteen per cent of the active practitioners—a record which few similarly constituted organizations can equal.
As time goes on more men will acquire the convention habit. It is a splendid habit to cultivate and we wish it well. It makes for the strengthening of the association and of all its members.
American Association of Public Accountants
The annual meeting of the American Association of Public Accountants was held at the New Willard Hotel, Washington, D. C., September 14th to 17th, inclusive.
The total number of registrations was one hundred and thirteen-the small representation being largely due to the uncertainty of business conditions.
The meeting was a distinct success in everything except attendance and the thanks of the association were heartily accorded to those members of the Maryland and Virginia societies upon whom had been thrown the work of preparing for and conducting the affairs of the convention.
On Monday, September 14th, the regular annual meeting of trustees was held. Reports were submitted by officers, state societies and committees and ordered printed in the year book.
The following new members were elected on the recommendation of the committee on membership:
California State Society of Certified Public Accountants
James Leonard Davis, C. P. A.
Colorado Society of Certified Public Accountants
Elwood Fink, C. P. A.
Georgia Society of Certified Public Accountonts
Edward Osborne Whealler, C. P.
Dameron Black, C. P. A.
James L. Respess, C. P. A.
Illinois Society of Certified Public Accountants
C. M. DeLany, C. P. A.
Society of Louisiana Certified Public Accountants
David H. Deas, C. P. A.
Certified Public Accountants of Massachusetts, Inc.
William C. Canning, C. P. A.
Minnesota Society of Public Accountants
James S. Matteson, C. P A.
Missouri Society of Certified Public Accountants
Arthur F. Brodie, C. P. A.
Society of Certified Public Accountants of the State of New Jersey Fellow: (From associate)
Arthur Wright, C. P. A.
New York State Society of Certified Public Accountants
Armand L. Bruneau, C. P. A.
Ohio Society of Certified Public Accountants
J. D. Cloud, C. P. A.
A. L. Peters, C. P. A.
R. J. Beaman, C. P. A.
Pennsylvania Institute of Certified Public Accountants
William J. Blair, C. P. A.
Rhode Island Society of Certified Public Accountants
William H. Scott, C. P. A.
Lewis C. Fisher, C. P. A.
Tennessee Society of Certified Public Accountants
O. P. Cobb, C. P. A.
Virginia Society of Public Accountants, Inc.
Frederick B. Hill, C. P. A.
Washington Society of Certified Public Accountants
George W. Temple, C. P. A.
The Association of Certified Public Accountants of Montana
The resignation of the Montana State Society of Public Accountants was accepted and a new organization, the Association of Certified Public Accountants of Montana, was elected, the members of which were formerly members of the old society: Fellows:
Donald Arthur, C. P. A. (president)