*As published on pp. 116–124, Twenty-First Anniversary Year-Book, (1908) of the American Association of Public Accountants (AAPA), forerunner of the American Institute of CPAs. These addresses were presented at the AAPA annual banquet on October 22, 1908.
Thos. Cullen Roberts; THE AMERICAN ASSOCIATION OF PUBLIC ACCOUNTANTS (1908)*. Accounting Historians Journal 1 September 1987; 14 (2): 99–108. https://doi.org/10.2308/0148-4184.14.2.99
