The Waterbury Democrat., 1939-06-06
State Witness, Defense Counsel Clash In Court
Brown, Sean,ar, Resume
 Clash ODer Records

ed assistants to make this audit, and those assistants examined this transfer. Would they note this transfer in their working papersP
 A. Decidedly yes.
 @. Your assistants would note in their working papers journal entries that were made in books?
 A. Transfers of that nature I'm quite sure they would, yes.
 Working Papers
 O. So when you said you exam ined your employees working papers you mean that your employe would record in his working papers all transfers of all journal entries that were made?
 A. He would have the naemoran- dunn regarding them.
 0. of all transfers that were made?
 A. Yes.
 @. Did you examine the working papers of all your assistants even when you had 12 assistants-diC you examine the working papers ot the entire twelve?
 A. did.
 o. Will you turn to journal entry which records transfer of $21 ,00C journal voucher 309? Before we ge on to that, the Kingsley & Company assistants who made this audit il, the field saw this Board of Alder men authorization for the transfer and this journal entry, is that cor rect?
 A. I don't know what they saw
 o. Well, we have a right to as. sume that they saw 1t since you and I see it right now.
 A. No, we have no such right tc assume anything. They made nt comment of it in their report.
 o. You have no comment of the transfer in the report?
 A. Of the authorization of 1t, no
 o. They saw that it was made.
 A. They accepted it without ques- tion.
 o. In other words, the Kingsley & Company men in their working papers and in their audit report show exactly what was done with reference to a transfer. They showed that a transfer was made.
 A. It was illegal.
 @. Whether it was illegal or not You question the legality or regular ity of that transfer, is that correct?
 A. Right.
 Various Committees
 o. AS a certified public account ant, are you familiar with the fact that today the various certified pub lie accountant societies have ap- pointed committees to work with committees appointed by the various bar associations to cooperate and define the activities of accountants so far as their infringement upon the practice of law is concerned?
 A. There are committees working with one another, yes.
 o. Those committees that are working are working for the express purpose of taking accountants out of the practice of law. Is that cor rect?
 A. No, I don't think SO. @. Isn't 1t true that the reason those committees are functioning i. to define the relative duties of ac. countants so that they will not in- fringe upon the practice of the law yers?
 A. That's what they say.
 e. Is that correct?
 A. Yes, I would say it is ap- proximately that.
 @. You also will admit, wont you, that it isn't an accountant duty to interpret 8 charter or, law enacted by the legislature?
 A. No, I don't. I think that is decidedly part of the accountants duties. Otherwise he couldn't make a proper audit of the accounts.
 o. The court has also ruled in this case that you are not competent to rule in that case.
 A. That is a different thing. We have got to interpret legal contracts etc.
 Properly Reported
 @. You consider that it is an &C., countant's duty to interpret legal contracts?
 @. Yes, sir, and to see that they are properly reported.
 o. Will you turn to voucher 30s which records transfer of $21, ,00O? A. $21,709.16. O. Will you turn to the board ot sinking fund commissioners for that date?
 A. Recorded on page 260, states exhibit 12. e. Did any one who attended that meeting vote against this trans fer?
 A. No. they did not.
 @. Now, will you look at states exhibit 53 which sets forth a iour- nal entry. Does that set forth a transfer of $21, ,709.16? A. It does. OK'ed by Purcell Q. And 1t shows an approval by J. Purcell, is that correctP A. It does. @. Now, is this transfer which you ind recorded on the Board of Sink ing Fund Commissioners and which appears on this journal voucher, re- corded in the Kingsley Company auditors report for December 3l 1881?
 A. Entered as an additional ap- propriation. o. This item does appear in the Brown said, "That means nothing , At one time, asked by Seaman ii there was a may" vote recorded or the passage of a transfer by the sink. ing fund commission, Brown replied There wasn't nay vote on any, thing in the antira airft veore O