ABSTRACT

An association called the Federation of Societies of Public Accountants in the United States of America was formed in 1902. Thus there were two associations ostensibly occupying the same ground; but efforts put forth for an amalgamation of the two were ultimately successful, and in 1905 a fusion of the two associations took place under a constitution mutually adjusted, and under the name of the older association. An association called the Federation of Societies of Public Accountants in the United States of America was formed in 1902. Thus there were two associations ostensibly occupying the same ground; but efforts put forth for an amalgamation of the two were ultimately successful, and in 1905 a fusion of the two associations took place under a constitution mutually adjusted, and under the name of the older association. At the annual meetings each society is represented by a delegate or delegates, whose vote is reckoned in proportion to the membership of his society.