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                                                       PRINTER'S NO. 194

THE GENERAL ASSEMBLY OF PENNSYLVANIA


HOUSE RESOLUTION

No. 31 Session of 1997


        INTRODUCED BY FARGO, BROWNE, CIVERA, RIEGER, LLOYD, GEORGE,
           MAITLAND, TRUE, COY, BUXTON, MELIO, ZUG, LESCOVITZ, ITKIN,
           WOJNAROSKI, READSHAW, NAILOR, WALKO, GIGLIOTTI, CALTAGIRONE,
           SATHER, DEMPSEY, FLEAGLE, SURRA, BEBKO-JONES, GODSHALL,
           SANTONI, MUNDY, SAINATO, HALUSKA, GORDNER, FAIRCHILD, ROONEY,
           PESCI, BROWN, MARKOSEK, DONATUCCI, JAMES, PISTELLA, SCHULER,
           FICHTER, CAPPABIANCA, BUNT, BOYES, B. SMITH, LAUGHLIN,
           COLAIZZO, LEH, STABACK, HARHART, HERMAN, GRUPPO, COLAFELLA,
           BARD, ALLEN, OLASZ, M. N. WRIGHT, SHANER, FLICK, BAKER,
           BATTISTO, McCALL, HERSHEY, L. I. COHEN, TRAVAGLIO,
           YOUNGBLOOD, STURLA, RUBLEY, JOSEPHS, CURRY, LUCYK, SEMMEL,
           FEESE, PETTIT, HENNESSEY, HESS, LYNCH, PETRARCA,
           E. Z. TAYLOR, TIGUE, LEDERER, DENT, TRELLO, BOSCOLA,
           HUTCHINSON, JAROLIN, KENNEY, MILLER, BELFANTI, DiGIROLAMO,
           TULLI, ADOLPH, DeLUCA, THOMAS, BELARDI, RAMOS, SCHRODER,
           DRUCE, SCRIMENTI, CAWLEY, STERN, CLYMER, PHILLIPS,
           C. WILLIAMS AND ARMSTRONG, FEBRUARY 4, 1997

        INTRODUCED AS NONCONTROVERSIAL RESOLUTION UNDER RULE 35,
           FEBRUARY 4, 1997

                                  A RESOLUTION

     1  Congratulating the Pennsylvania Institute of Certified Public
     2     Accountants on its 100th Anniversary.

     3     WHEREAS, The Pennsylvania Institute of Certified Public
     4  Accountants and its nearly 19,000 CPA members work together to
     5  improve the profession and better serve the public interest and
     6  are celebrating 100 years of service to the Commonwealth and its
     7  residents; and
     8     WHEREAS, CPAs are leaders in business and industry,
     9  government and education; and
    10     WHEREAS, CPAs advise privately owned and publicly held

     1  companies, financial institutions, nonprofit organizations,
     2  small businesses, individual investors and governmental bodies
     3  and agencies; and
     4     WHEREAS, CPAs ensure that publicly held companies' financial
     5  records, transactions and reporting procedures are reported
     6  fairly to stockholders in compliance with generally accepted
     7  accounting principles; and
     8     WHEREAS, The 1,600 CPA practice units which conduct audits,
     9  reviews or compilations demonstrate their commitment to
    10  professional standards and quality performance by undergoing a
    11  peer review once every three years to enhance the quality of
    12  financial statements; and
    13     WHEREAS, CPAs expand their professional knowledge and keep
    14  apprised of changing professional standards and government
    15  regulations impacting their diverse clients and the practice of
    16  public accounting by complying with a continuing education
    17  requirement which enhances their performance in a vital business
    18  climate; and
    19     WHEREAS, CPAs apply their skills in auditing, taxation,
    20  personal financial planning, management policy, information
    21  systems, computer operations and other areas in business,
    22  government and education to enhance the well-being of
    23  organizations and individuals within this Commonwealth; and
    24     WHEREAS, CPAs provide the information necessary to determine
    25  and evaluate the past, present and future economic activities of
    26  a diversity of organizations and assist these organizations in
    27  responding to changing business environments in this
    28  Commonwealth; and
    29     WHEREAS, As important members of a company's management team,
    30  CPAs are responsible for determining the organization's
    19970H0031R0194                  - 2 -

     1  liability to various taxing authorities for income, sales,
     2  property and payroll taxes to ensure that taxes are correctly
     3  reported and paid; and
     4     WHEREAS, CPAs provide a diverse range of services to
     5  Pennsylvania businesses and individuals through a variety of
     6  positions, including, but not limited to, auditors, tax
     7  advisors, computer consultants, personal financial planners,
     8  educators, legislators, small business advisors and estate
     9  planners; and
    10     WHEREAS, CPAs are trained to logically seek out solutions to
    11  diverse problems while applying sound, ethical judgments and to
    12  accumulate and report on historical financial data in a format
    13  and level of detail required by management to make business
    14  decisions and analyze a company's future financial needs and
    15  play a key role in national and international capital markets
    16  and capital formation; and
    17     WHEREAS, CPAs donate hundreds of hours to charitable and
    18  nonprofit organizations throughout this Commonwealth to improve
    19  the quality of life for the citizens of this Commonwealth; and
    20     WHEREAS, CPAs through the PICPA Foundation for Education &
    21  Research support the Pennsylvania Blueprint Project, which is an
    22  independent, privately funded, nonpartisan project designed to
    23  develop the process and tools necessary to conduct objective,
    24  dynamic analysis of tax policy alternatives which will foster
    25  job creation and economic growth; therefore be it
    26     RESOLVED, That the House of Representatives extend
    27  congratulations to Pennsylvania Institute of Certified Public
    28  Accountants members and employees, both past and present, for
    29  100 years of dedicated service to the citizens of this
    30  Commonwealth.
    A27L82JRW/19970H0031R0194        - 3 -