www.sechistorical.org

Papers

• pre1930s
• 1930s
• 1940s
• 1950s
• 1960s
• 1970s
• 1980s
• 1990s
• 2000s
• 2010s

May 21, 1948

Presentation of Pertinent Data in Financial Statements - Address of Earle King, SEC Chief Accountant to Ohio State University Tenth Annual Institute on Accounting

[transcript] (pdf) (AICPA Collection, University of Mississippi)

June 3, 1948

Selected pages from transcript of United States of America v. Constantino Vincent Riccardi

[image] (pdf) (Courtesy of the National Archives and Records Administration)

June 21, 1948

United States of America v. Constantino Vincent Riccardi - Judgment and Commitment

[image] (pdf) (Courtesy of the National Archives and Records Administration)

June 21, 1948

United States of America v. Constantino Vincent Riccardi - Sentence

[transcript] (pdf) (Courtesy of the National Archives and Records Administration)

June 30, 1948

Fourteenth Annual Report of the Securities and Exchange Commission

[image] (pdf) (Government Records)

July 1948

NASD News

[image] (pdf) (Courtesy FINRA)

October 5, 1948

Memo from Arden L. Andresen to Milton P. Kroll on the number of Commissioners necessary to make decisions for the SEC

[image] (pdf) (Courtesy of the estate of John R. Evans; made possible through a gift from Quinton F. Seamons)

October 15, 1948

"Generally Accepted Accounting Principles," Address of Earle C. King, SEC Chief Accountant before the New Jersey Society of Certified Public Accountants and the Wisconsin Society of Certified Public Accountants

[transcript] (pdf) (Government Records)

October 20, 1948

Letter from Roger Foster, SEC General Counsel to Raymond Vernon, International Resources Division, Department of State on proposed corporation law for Republic of Liberia

[transcript] (pdf) (Courtesy of the National Archives and Records Administration)

October 24, 1948

SEC v. Central-Illinois Securities Corporation Memo

[image] (pdf) (Wiley B. Rutledge Papers, courtesy of Library of Congress)

October 25, 1948

American Institute of Accountants Release - Changes to Depreciation Charges

[transcript] (pdf) (Courtesy of the American Institute of Certified Public Accountants)

October 28, 1948

Comments of Andrew Barr, SEC Assistant Chief Accountant, on a Symposium on "Are Current Depreciation Reserves Adequate?" before The Accounting Section, Milk Industry Foundation

[transcript] (pdf) (Government Records)

November 1948

NASD News

[image] (pdf) (Courtesy FINRA)

November 22, 1948

Memo from Walter C. Louchheim, Jr., SEC Adviser on Foreign Investment to SEC Commission on conference at State Department on private foreign investment

[image] (pdf) (Courtesy of the National Archives and Records Administration)

November 22, 1948

Memo from Walter C. Louchheim, Jr., SEC Adviser on Foreign Investment to SEC Commission with draft position paper for Inter-American Economic Conference

[image] (pdf) (Courtesy of the National Archives and Records Administration)

December 3, 1948

Rebuke from Chief Justice Fred Vinson to Justice Felix Frankfurter

[transcript] (pdf) (Frederick Moore Vinson Collection, University of Kentucky)

December 18, 1948

Memorandum from Justice Felix Frankfurter to fellow Justices, with December 17th memorandum from Katherine Watters on telephone conversation with Westbrook Pegler concerning Alger Hiss

[transcript] (pdf) (William O. Douglas Papers, courtesy Library of Congress)

1940s

Memo from Edward H. Cashion to Charles Shreve on International Bank for Reconstruction and Development

[transcript] (pdf) (Courtesy of the National Archives and Records Administration)

January 10, 1949

Letter from Emil Schram, New York Stock Exchange to presidents of corporations having securities listed on NYSE on reporting of earnings

[image] (pdf) (Courtesy of the American Institute of Certified Public Accountants)

January 17, 1949

SEC v. Central-Illinois Securities Corporation Memo - Reversed

[image] (pdf) (Wiley B. Rutledge Papers, courtesy of Library of Congress)

January 17, 1949

Ten Year History of NASD

[image] (pdf) (Courtesy FINRA)

February 11, 1949

Memo from Walter C. Louchheim, Jr., SEC Adviser on Foreign Investment to SEC Commission on financial clauses of treaties on economic development

[image] (pdf) (Courtesy of the National Archives and Records Administration)

February 28, 1949

"Accounting Keeps Pace with the Times" - Address by Earle C. King before the Delaware State Society of CPAs

[transcript] (pdf) (Courtesy of the AICPA Library Collection, University of Mississippi)

March 1949

NASD News

[image] (pdf) (Courtesy FINRA)

April 25, 1949

Letter from Justice Felix Frankfurter to Chief Justice Fred Vinson on working with Justice Stanley Reed

[transcript] (pdf) (Frederick Moore Vinson Collection, University of Kentucky)

April 25, 1949

Memo from Walter C. Louchheim, Jr., Adviser on Foreign Investment to SEC Chairman Edmond H. Hanrahan on letter from the Chairman of the National Advisory Council to the President of the Senate relative to legislative proposals on international bank securit

[image] (pdf) (Courtesy of the National Archives and Records Administration)

April 28, 1949

Memo from Walter C. Louchheim, Jr., Adviser on Foreign Investment to the SEC Commission on recommendation for a Brazilian SEC

[image] (pdf) (Courtesy of the National Archives and Records Administration)

May 6, 1949

Memo of conference on proposed resumption of trading in "Axis" securities

[transcript] (pdf) (Courtesy of the National Archives and Records Administration)

May 13, 1949

Suggestion of mootness as to petition for certiorari in SEC v. Philadelphia Co.

[transcript] (pdf) (William O. Douglas Papers, courtesy Library of Congress)

May 23, 1949

Hearing on International Bank for Reconstruction and Development (H.R. 4332) before the House Committee on Banking and Currency

[image] (pdf) (Government Records)

June 1949

NASD News

[image] (pdf) (Courtesy FINRA)

June 2, 1949

Notes for Sweatt v. Painter

[transcript] (pdf) (Wiley Rutledge Papers, courtesy Library of Congress)

June 14, 1949

Memo of Conference on proposed resumption of trading in Japanese securities

[image] (pdf) (Courtesy of the National Archives and Records Administration)

June 16, 1949

Letter from John Carey, American Institute of Accountants to AIA members with April 14, 1949 Special Report - Revision of Statements on Auditing Procedure No. 23, "Clarification of Accountant's Report When Opinion is Omitted"

[image] (pdf) (Courtesy of the American Institute of Certified Public Accountants)

June 22, 1949

Memo from Justice Wiley Rutledge on recirculation of opinion in SEC v. Central Illinois Securities Corporation

[transcript] (pdf) (Frederick Moore Vinson Collection, University of Kentucky)

June 30, 1949

Fifteenth Annual Report of the Securities and Exchange Commission

(Government Records)

• Part 1 [image] (pdf)
• Part 2 [image] (pdf)

July 1, 1949

Letter from the Department of State to SEC Chairman Edmond M. Hanrahan, thanking the SEC for the services of Alexander Lipkin

[transcript] (pdf) (Courtesy of the National Archives and Records Administration)

July 1, 1949

Letter of thanks from the Department of State to Alexander Lipkin, SEC for assistance in advising the President of Liberia

[transcript] (pdf) (Courtesy of the National Archives and Records Administration)

July 7, 1949

American Institute of Accountants Release - SEC Chief Accountant Notes Improvements in Financial Reports

[transcript] (pdf) (Courtesy of the American Institute of Certified Public Accountants)

July 11, 1949

Acknowledgement letter from SEC Chairman Edmond M. Hanrahan to Willard L. Thorp, Department of State

[transcript] (pdf) (Courtesy of the National Archives and Records Administration)

July 13, 1949

Note from Lewis Wall to Constantino Riccardi accompanying copies of geological surveys

[transcript] (pdf) (Courtesy of the National Archives and Records Administration)

September 8, 1949

"Current Accounting Problems," Address of Earle C. King, SEC Chief Accountant before the American Accounting Association

[transcript] (pdf) (Government Records)

September 21, 1949

Memo from Walter C. Louchheim, Jr., Adviser on Foreign Investment to SEC Commission on Japanese bonds

[image] (pdf) (Courtesy of the National Archives and Records Administration)

September 26, 1949

Letter from Earl Hastings, Arizona Corporation Commission to Charles Burr, SEC on drafting new blue sky law

[transcript] (pdf) (Courtesy of the National Archives and Records Administration)

September 28, 1949

Reply letter from Charles Burr, SEC to Earl Hastings, Arizona Corporation Commission

[transcript] (pdf) (Courtesy of the National Archives and Records Administration)

September 30, 1949

Letter from Howard Judy, SEC to Earl Hastings, Arizona Corporation Commission on blue sky law

[transcript] (pdf) (Courtesy of the National Archives and Records Administration)

October 5, 1949

United States of America v. Constantino Vincent Riccardi - Hearing on application for reduction of sentence

[image] (pdf) (Courtesy of the National Archives and Records Administration)

October 7, 1949

Letter from Earl Hastings, Arizona Corporation Commission to Anthon Lund, SEC Director of Trading and Exchanges on draft blue sky law

[image] (pdf) (Courtesy of the National Archives and Records Administration)

October 19, 1949

Letter from Edward McCormick, SEC to Earl Hastings, Arizona Corporation Commission on blue sky law

[transcript] (pdf) (Courtesy of the National Archives and Records Administration)

October 24, 1949

Supplement in support of Constantino Vincent Riccardi

[image] (pdf) (Courtesy of the National Archives and Records Administration)

November 3, 1949

Memo from Walter C. Louchheim, Jr., SEC Adviser on Foreign Investments to SEC Commission with October 10, 1949 Council of Economic Advisers report on public offerings of foreign securities

[image] (pdf) (Courtesy of the National Archives and Records Administration)

November 10, 1949

Letter from Earl Hastings, Arizona Corporation Commission to Howard Judy, SEC requesting review of draft Arizona securities act

[transcript] (pdf) (Courtesy of the National Archives and Records Administration)

November 10, 1949

Letter from Earl Hastings, Arizona Corporation Commission to Milton Kroll, SEC requesting review of draft Arizona securities act

[transcript] (pdf) (Courtesy of the National Archives and Records Administration)

November 14, 1949

Arizona Corporation Commission, Securities Division - Securities Act of Arizona Preliminary Draft

[image] (pdf) (Courtesy of the National Archives and Records Administration)

November 14, 1949

Certification by Arizona Governor Dan Garvey for extradition of Constantino Vincent Riccardi

[image] (pdf) (Courtesy of the National Archives and Records Administration)

November 14, 1949

Letter from Howard Judy to Milton Kroll with memo on November 3, 1949 meeting with Earl Hastings

[transcript] (pdf) (Courtesy of the National Archives and Records Administration)

November 17, 1949

Letter from Milton Kroll, SEC to Earl Hastings, Arizona Corporation Commission with review of draft Arizona securities act

[transcript] (pdf) (Courtesy of the National Archives and Records Administration)

November 28, 1949

Accelerated Depreciation, Lease-Backs, Pensions and Objective Evidence - George O. May

[transcript] (pdf) (Courtesy of the American Institute of Certified Public Accountants)

December 13, 1949

Outline of Remarks by Earle C. King before the Monthly Dinner Meeting of the Maryland Association of Certified Public Accountants

[transcript] (pdf) (Government Records)