ness or occupation conjointly with that of a public accountant, which in the opinion of the executive committee or of the council is incompatible or inconsistent therewith.

(6) No member or associate shall certify to any accounts, exhibits, statements, schedules or other forms of accountancy work which have not been verified entirely under the supervision of himself; a member of his firm, one of his staff, a member or associate of this institute or a member of a similar association of good standing in foreign countries which has been approved by the council.

(7) No member or associate shall take part in any effort to secure the enactment or amendment of any state or federal law or of any regulation of any governmental or civic body, affecting the practice of the profession, without giving immediate 'notice thereof to the secretary of the institute, who in turn shall at once advise the executive committee or the council.

(8) No member or associate shall directly or indirectly solicit the clients or encroach upon the business of another member or associate, but it is the right of any member or associate to give proper service and advice to those asking such service or advice.

(9) No member or associate shall directly or indirectly offer employment to an employe of a fellow member or associate without first informing said fellow member or associate of his intent. This rule shall not be construed so as to inhibit negotiations with any one who of his own initiative or in response to public advertisement shall apply to a member or associate for employment.

(10) No member or associate shall render or offer to render professional service, the fee for which shall be contingent upon his findings and the results thereof.

(11) No member or associate of the institute shall advertise his or her professional attainments or service through the mails, in the public prints or by other written word; but any member or associate may cause to be published in the public prints or otherwise what is technically known as a card. A card is hereby defined as an advertisement of the name, title (member of American Institute of Accountants, C. P. A., or other professional affiliation or designation) and address of the advertiser without further qualifying words or letters, or in the case of announcement of change of address or personnel of firm the plain statement of the fact for the publication of which the announcement purports to be made. Cards permitted by this rule when appearing in news

papers shall not exceed two columns in width and three inches in depth; when appearing in magazines, directories and similar publications cards shall not exceed one quarter page in size. This rule shall not be construed to inhibit the proper and professional dissemination of impersonal information among a member's own clients or personal associates or the properly restricted circulation of firm bulletins containing staff personnel and professional information.

NATIONAL ASSOCIATION OF CERTIFIED PUBLIC
ACCOUNTANTS

Adopted 1922:

STANDARD PRACTICE CERTIFICATE

Be it known that ....

in consideration of having had conferred upon him all honors, rights and privileges through the Certificate of Full Membership granted under Charter of the National Association of Certified Public Accountants, acknowledges, as a condition thereto, an Individual Public Responsibility in matters pertaining to the practice of Public Accountancy, and an agreement to surrender the aforementioned Certificate, and all said rights of membership thereunder, to the Board of Governors, upon conviction by said Board, or any duly authorized Body of this Association, of having made or caused to be made a false, misleading or grossly negligent report or accounting.

ADVERTISING

See also Advertising Agencies; Directories; Journalism, Advertising; Public Utilities

ASSOCIATED ADVERTISING CLUBS OF THE WORLD The advertising "chamber of commerce"; maintains National Vigilance Committee. Adopted at Toronto Convention, 1914:

STANDARDS OF PRACTICE FOR ADVERTISING CLUBS

We pledge ourselves to remember that advertising is and should be, first of all, an exponent of the square deal, and that it is only when business men put the interest of the buying public first that they take the best advantage of their opportunities.

We will not at any time knowingly do anything which will injuriously affect advertising, nor will carelessly speak ill of any advertising medium.

We will work together to the end of making all advertising more truthful, knowing it will then be more effective and of greater benefit to the buying public.

We will exercise care, individually, at all times, to see that every advertisement with which we have anything to do shall measure up to the plain, simple truth. We stand firmly for constructive advertising and condemn, without reserve, all forms of destructive advertising.

To each other, we pledge patient service toward the upbuilding of advertising in this community.

To all business men of this community, we pledge cooperation toward the advancement of the community's business along sane and proper lines.

To the public, whom we as a club serve primarily, we pledge our best efforts to make advertising the servant of the people in the truest sense.

ADVERTISING SPECIALTY ASSOCIATION

Adopted 1914; revised Sep. 26, 1917:

STANDARDS OF PRACTICE

The Advertising Specialty Association, a Department

of the Associated Advertising Clubs of the World, recognizing that fair dealing is a fundamental principle which should govern our actions toward our fellow members, our employees, our customers and the great consuming public, pledge ourselves and subscribe to the following standards of practice:

1. It is our function to render an advertising service, rather than to be sellers of merchandise.

2. We pledge ourselves at all times to respect both the spirit and the letter of contracts with customers and employees. 3. We pledge ourselves to reject all copy submitted for use on Advertising Specialties or Calendars which offends truth, decency or propriety.

4. We pledge ourselves to maintain proper factory conditions, and to consider and conserve the physical and moral welfare of our employees.

5. We, each, pledge ourselves to the adoption as soon as possible of a comprehensive factory and sales cost system to the end that capricious and senseless variations and changes in price may be eliminated in the interest of fair trade practice and the protection of the advertiser.

6. Finally, we pledge ourselves to hearty co-operation with all other responsible mediums, with every organization and every movement of whatever kind, looking to the real betterment of the advertising business, because it is only by broad co-operation and understanding that the best service can be rendered to the consuming public by whom we are supported, and for whose benefit the business of advertising exists.

DIRECT MAIL ADVERTISING ASSOCIATION
Adopted 1917:

STANDARDS OF PRACTICE

Every advertising manager or business executive in charge of merchandise establishments, also every advertising counselor in dealing with his clients, should dedicate his best efforts to making truthful, direct advertising an efficient aid to business, and should pledge himself

To study carefully his proposition and his field to find out what kind of advertising applies. The reason for every advertising failure is that the right kind of advertising and its proper application for the particular product and market were not used.

The only forms of advertising which are best for any purpose are those which produce the most profit.

To bring direct advertising to the attention of concerns who have never realized its possibilities. Many concerns do not advertise because they do not know that advertising can be started at small expense. They confuse advertising with expensive campaigns, and hesitate to compete with others already doing general publicity.

To determine the different ways in which direct advertising can be used to effectively supplement other forms of advertising, and to so study the other forms used that the direct advertising may become a component part of the entire publicity plan.

To study the special advantages of direct advertising, such as individuality, privacy of plan, facility for accompanying with the advertisement, samples, postals, return envelopes, inquiry for order blanks; ability to reach groups or places; personal control of advertising up to the minute of mailing; and other recognized advantages.

To take advantage of the opportunity to test out letters and literature on a portion of a list before sending them out to the entire list. Wherever it is possible for an advertiser to approximate in advance his returns from his advertising he has made his advertising more efficient. Direct advertising makes this possible. Testing out direct advertising campaigns in advance does much to remove the element of chance.

To consider inquiries as valuable only as they can be turned into sales. An inquiry is a means to an end—not an end in itself. The disposition to consider cost per inquiry instead of cost per sale has led many a firm to false analysis.

To give the mailing list its proper importance. Many. advertisers use poorly prepared mailing lists, which are compiled in a careless, haphazard manner, and never take the trouble to check them up or expand them. Mailing lists should be constantly revised. Poor lists and old lists cost money in two ways-one by missing good prospects and thereby losing sales, and the other by money spent on useless names.

To encourage the use of direct advertising as an educational factor within their organizations with sales forces and dealers. Many concerns have raised their standard of efficiency through the use of letters, house organs, bulletins, mailing cards, folders, etc.

To champion Direct Mail Advertising in the right way. General Publicity and Direct Mail Advertising are two servants of business, and each has its place and its work to do.