June 2001

Craig, Carmichael, Guy Win 2000 Max Block Award

James L. Craig, Jr., Douglas R. Carmichael, and Dan M. Guy have won the 2000 Max Block Distinguished Article Award, which each year recognizes the most outstanding work published by The CPA Journal.The award-winning article, “Are International Auditing Standards Ready to Replace U.S. GAAS?,” appeared in the June 2000 issue.

The award was announced and presented to the authors at the May 8 New York State Society of CPAs’ Annual Election Meeting and Dinner. James L. Craig, Jr., was Editor-in-Chief of The CPA Journal for 11 years, a position he left in May 2000. Douglas R. Carmichael is the Wollman Distinguished Professor of Accountancy at the Stan Ross Department of Accountancy of the Zicklin School of Business at Bernard M. Baruch College. Dan M. Guy is a former vice president of the AICPA and serves as a consultant and author on professional issues from his home in Santa Fe, N.M.

Honorable mention in the field of taxation was awarded to “Creditor’s Rights: Tax-Qualified Plans and IRAs,” by Mark P. Altieri and Richard A. Naegele, published in October 2000. Honorable mention in the general interest category went to “Accounting in 2015,” by Michael Alles, Alexander Kogan, and Miklos A. Vasarhelyi, published in the November 2000 issue.

Max Block (1902–1988) was a founding partner of Anchin, Block & Anchin LLP. For more than half a century, he applied his talents to growing the firm, the NYSSCPA, and the profession. Those who knew him describe him as a visionary whose ideas have formed the basis for many of the reporting and practice management concepts in use today. Block was managing editor of the NYSSCPA’s Journal (now The CPA Journal) for 15 years. Each year, the Journal recognizes his contributions and achievements by bestowing the Max Block Distinguished Article Award to the most outstanding article of the past year.



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