The Life and Career of Colonel Arthur H. Carter
The CPA Journal, issue
A leading CPA professional of the 1930s, Arthur Carter was a leader during the period of the CPA Movement in the United States. A graduate of West Point, he served in both WW1 and WW2, and also was the Managing Partner of Haskins & Sells, a forerunning of Deloitte. His legendary status in accounting history is attributable to his testimony before the Senate Banking Hearings regarding the 1933 Securities Act and the value of an independent audit to secure a level of disclosure which would assist in resolving appropriate information for the growing popularity and public involvement in investment market and securities.