ACCOUNTING RESEARCH ASSOCIATION INC

ACCOUNTING RESEARCH ASSOCIATION INC ACCOUNTING RESEARCH ASSOCIATION, INC. ("ARA") WAS ORGANIZED TO PROMOTE THE PROGRESS AND OTHER ASPECTS OF PROFESSIONAL ACCOUNTANCY; TO PROVIDE FUNDS FOR STUDIES AND RESEARCH IN REGARD TO PRINCIPLES AND STANDARDS OF THE ACCOUNTING PROFESSION IN CONJUNCTION WITH THE AICPA AND OTHERS; TO DIRECTLY OR INDIRECTLY DISSEMINATE THE RESULTS OF STUDIES, SURVEYS AND RELATED PROJECTS DESIGNED TO IMPROVE ACCOUNTING, AUDITING AND OTHER ASPECTS OF ACCOUNTANCY; AND TO ENGAGE IN OR SPONSOR ANY OTHER PROPER AND LAWFUL ACTIVITY AS MAY BE CONSIDERED TO THE GENERAL WELFARE OF THE ACCOUNTING PROFESSION.