Reviews the book "Handbook of Accounting Methods," by J.K. Lasser.

Reviews three books. "Canadian Master Tax Guide," 10th ed.; "Canadian Income Tax Act," 21st ed.; "Canadian Income Tax Regulations."

Reviews the book "Productivity Accounting," by Hiram S. Davis.

This article focuses on federal income tax practice in the uniform certified public accounting (CPA) examination. The uniform CPA examination has had a major role in establishing and maintaining today's high standards. The purpose of the examination is to determine the technical qualifications of young men and women to enter the field of public accounting. If the uniform examination is analyzed through the years, the development of a dynamic profession will unfold through the evaluation of the technical information required of candidates. There are many interesting relation- ships connected with the rapid expansion of accountancy as a profession. One of the more interesting is to note that the expansion of the profession occurred in the period when Federal income taxes were influencing an increasing number of business decisions and claiming a substantial portion of business profit. The CPA is a qualified tax practitioner to the public, and no distinction is made between the tax specialist and the general practitioner. Professionally, this is probably an ideal situation, however, as in the case of accountants and attorneys alike, it could have its disadvantages if all practitioners were not qualified in income tax matters or were not aware of their own limitations and responsibilities.

This article presents a project report of the 1954 task committee on internal auditing education. In 1951, the American Accounting Association set up a Committee on Cooperation with the Institute of Internal Auditors. As one of its first activities, this Committee conducted a survey of college courses in internal auditing. In view of the increasing interest in internal auditing courses evidenced by this survey, it seemed appropriate to give further thought to the place of the internal auditing course in the college curriculum, and the problems of organizing and establishing such a course, its content, and manner of presentation. In view of the present crowded condition of the undergraduate accounting curriculum and the much-discussed dangers of excessive specialization, a recommendation for the addition of a new course such as internal auditing cannot be given in a light or casual manner. As the large corporation becomes a more and more significant element in the economy, internal auditing is receiving increased recognition as a valuable aid to top corporate management.