13 – Submissions to Public and Professional Bodies (unpublished)

1960

Report to the Chairman, NSW Public Accountants Registration Board, on investigation (1959) of steps taken in England and the United States to ensure adequate disclosure of financial information in published company reports, March, 5pp

1961

Comments on draft recommendations of The Institute of Chartered Accountants in Australia, prepared at the request of the Institute, 1961, 26pp

Chambers (convenor) with L Goldberg and R L Mathews, Report of the Advisory Panel to the Committee of Review on educational standards and examinations of The Institute of Chartered Accountants in Australia, April, 60pp mimeograph

1962

Comments on research studies for Accounting Research Division, AICPA, New York, August – September:

Perry Mason, “Cash flow analysis and the funds statement”, 6pp; “The price level study”, 16pp

A Wyatt, “Accounting for business combinations”, 15pp; “Accounting for nonprofit organizations”, 9pp

1963

“Higher education for management”, opinion on a draft report for the Martin Committee on tertiary education, 12pp

1964

Chambers (convenor) with L Goldberg and R L Mathews, (Second) Report of the Advisory Panel to the Committee of Review on educational standards and examinations of The Institute of Chartered Accountants in Australia, October, 20pp

1966

“Suggested amendments to the Companies Act”, submission to NSW Registrar of Companies, January 19, 16pp

Notes on Accounting Research Study No. 6 and the Price level opinion, to Director of the Accounting Research Division, AICPA, New York, August, 10pp with tables (this and next item written in AICPA Research Division)

“Concepts and principles”, draft notes as suggestion for proposed statement by the Accounting Principles Board of AICPA, September, 40pp

1967

Submission to the Chairman of the Accounting and Auditing Research Committee of the (Australian) Accounting Research Foundation, critical of a proposed questionnaire on the function of published financial statements, September, 5pp

“Suggested amendments to the Companies Act”, submission to the (Commonwealth) Company Law Advisory Committee, October 27, 34pp

1968

“Horizons for a Profession – some jottings”, notes on Roy and McNeill’s book of that title, prompted by W Bruschi, Director of Examinations, AICPA, on the occasion of his visit, August, 11pp

1969

“Limited professional liability”, a note of March 6 on limited liability proposals, to Divisional Council, ASA, per C M Orr

1970

Report to the Chairman of the NSW Public Accountants Registration Board on the style and substance of examinations of the ASA under new oversight arrangements, November 16, 10pp

1971

“Some aspects of an efficient securities market”, submission to Select Committee on Securities and Exchange, Australian Senate, April, 33pp

“The objectives of accounting”, submission to Accounting Objectives Study Group of AICPA, December, 11pp

“Inflation and accounts”, critique of the English Institutes’ price-level adjusted accounting proposals, submitted to Technical Officer of The Institute of Chartered Accountants in England and Wales, December, 12pp

1973

Comment on exposure draft, “The concept of materiality”, submitted to The Institute of Chartered Accountants in Australia and Australian Society of Accountants, January, 5pp

Comment on exposure draft, “Accounting for the extractive industries”, submitted to The Institute of Chartered Accountants in Australia and Australian Society of Accountants, March, 5pp

Comment on exposure draft, “The use of the equity method in accounting for investments in subsidiaries and associated companies”, submitted to Australian Joint Accounting Standards Committee, November (also listed under 9 – ARTICLES)

Comment on exposure draft, “Translation of amounts in foreign currencies”, submitted to Australian Joint Accounting Standards Committee, December 28, 6pp

1974

Memorandum on Statement DS5, “Depreciation of non-current assets”, submitted to Executive Director, Australian Society of Accountants, January 15, 7pp

Memorandum to Australian Attorney General’s Department on proposed changes to Ninth Schedule of Companies Act, March 29, 3pp

Submission to the UK Government Committee of Inquiry into Inflation and Company Accounts, April 23, 31pp and 7 appendices

“Research activities of the Society”, working paper submitted to General Council of the ASA, May, 15pp

Notes on “Commentary on the Statements of international accounting standards”, submitted to IASC Sub-Committee, Melbourne, July 5, 3pp

Notes on IASC Exposure Draft No. 1, “Disclosure of accounting policies”, submitted to IASC Sub-Committee, Melbourne, July 8, 7pp

Response to US Financial Accounting Standards Board Discussion Memorandum on the objectives of financial statements, September, 15pp

1975

Memorandum for Australian Prices Justification Tribunal, “Accounting for the effects of inflation”, March 7, 6pp

Submission and Supplementary Memorandum to Australian Government Committee of Inquiry into inflation and taxation (Mathews Committee), March 14, 1 lpp; April 3, 8pp

Submission on accounting for inflation to Australian Government Committee to advise on policies for manufacturing industry, March 24, 13pp

1976

Submission to the Education and Membership Committees, Australian Society of Accountants, “Admission and Advancement Qualifications”, January, 15pp

“Accounting for changing prices”, presentation to hearings of a Review Committee set up by the Australian Accounting Standards Committee, on methods of inflation accounting, March (the text, with appendices, is given in CAv, 269–287)

Open letter to the Chairman of the Australian Accounting Standards Committee (on fair judgment as between inflation accounting proposals), June, 7pp + appendices; copies to members of the Executives of the ASA and the ICAA and the Australian Accounting Standards Committee

1977

Submission to Australian Society of Accountants (and later to the Integration Committee of the Society and The Institute of Chartered Accountants in Australia) on “An Institute of Specialist Accounting Colleges”, (a development of the submission of January 1976, see above), 15pp

Submission to Inflation Accounting Steering Group (UK) on Exposure Draft No. 18, “Current cost accounting”, May, 9pp

Submission to Joint Standing Committee of Australian Professional Bodies, “The progress of CCA”, May, 9pp

Submissions to US Financial Accounting Standards Board on “Tentative conclusions on objectives of financial statements of business enterprises” and on memorandum “Conceptual framework for financial accounting and reporting…”, June, 22pp + 2 appendices

Submission to Canadian Institute of Chartered Accountants on Discussion Paper “Current value accounting” of the Accounting Research Committee of the Institute, June, 15pp

1978

Response to invitation of the Education Review Committee of the Institute of Chartered Accountants in Australia to comment on professional education for and professional qualification in accounting (with M C Wells), January, 3pp

“Some Comments on Budgeting and Planning for Development in Developing Countries”, submission to Economic and Social Affairs Secretariat, United Nations, New York, January, 4pp

Proposal and proposed constitution of an International Association for the Advancement of Accounting Education, addressed to Louis Perridon (France), Seigo Nakajima (Japan), Adolf Enthoven, Maurice Moonitz, Gerry Mueller, David Solomons (USA), 5pp

Submission to Australian Accounting Research Foundation on exposure draft (July 1978) on gains and losses on holding monetary resources, December, 10pp

1979

Submission to Australian Financial System Inquiry (Australian Government; the Campbell Inquiry), March, 12pp

Submission to Canadian Institute of Chartered Accountants on Accounting Research Committee paper, “Financial reporting and changing prices”, May, 10pp

Comment on US Financial Accounting Standards Board exposure draft (December 1978) on “Financial accounting and changing prices”, June, 9pp

Comment on exposure draft (September 1979) of Australian Accounting Research Foundation on asset revaluations, September, 4pp

“Suggested amendments to the accounts and audit provisions, including the Fourteenth (accounts) Schedule, of the Companies Act of Sri Lanka”, submitted to the Registrar of Companies, Sri Lanka, November, 34pp

1980

Submission to the Research Manager, Canadian Institute of Chartered Accountants on an exposure draft on current cost accounting, February, 4pp

1982

Submission to National Companies and Securities Commission on a proposal to establish an Accounting Standards Review Board, March, 8pp; CAii, 377

Submission to Accounting Standards Board of Australian Accounting Research Foundation, on “objectives” of accounting, June, 3pp plus “The functions of published financial statements” (1976)

1985

“A true and fair view…”, submission to National Companies and Securities Commission, February, 6pp

1991

Submission to Research Committee of The Institute of Chartered Accountants of Scotland on “Making Company Reports Valuable – Melody plc”, March, 9pp

1994

Letter to President, ASCPA, on professional aspirations and performance (no response)