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(一)書籍
(1)高造都著，會計學A册，66.年版。
(2) D. Lerner, The Passing of Traditional Society, (Glencoe, Ill Free Press, 1958).
(3) John W. Buckley & Marlene H. Buckley, The Accounting Profession, (Melville Publishing
Company, 1974).
(4) John W. Gardner, Self-Renewal, (New York: Happer & Raw, 1963).
(5) Kenneth E. Boulding, The Image, (Ann Arbor, Mich: Ann Arbor Paperbacks, 1961).
(6) Maurice Moonitz, ed., Public Accounting 1980, (Palo Alto, Ca: California Certified Public
Accountants Foundation for Education and Research, 1970).
(7) Robert H. Roy and James H. MacNeill, Horizons for a Profession, (New York: AICPA, 1967).
(8) Robert U. Ayres, Technological Forecasting, (New York: McGraw-Hill, 1969).
(二)期刊
(1)耿美璋著，"美國會計師制度"，主計月報，第42卷第六期，第十九頁。
(2) Charles T. Horngren, “The Accounting Discipline in 1999”, The Accounting Review, January 1971, pp. 1-11.
(3) Doyle Z. Williams, “Reactions to Horizons for Profession”, The Journal of Accountancy, June 1969, p.81.
(4) Elmer G. Beamer, “Continuing Education- A Professional Requirement”, The Journal of Accountancy, January 1972, p. 34.
(5) E. Kenneth Wright, “Post-qualifying Education”, The Accountant, March 15th 1973, p. 345.
(6) Guy W. Trump, ed., “Getting to know the continuing professional education division”, The journal of Accountancy, November 1973, p.94.
(7) I.H. Ogle, “The Impact of the Explosion of Know ledge on Continuing Education”, The Accountant, October 14th, 1976, p. 439.
(8) John McHale, “A Survey of Futures Research in the United States”, The Futurist, December 1970, p. 201.
(9) John. P. Sullivan, The accountant as consultant: a historical review”, The Journal of Accountancy, (November, 1974), p. 92.
(10) Joseph O’Rourke, “The Role of Colleges and Universities in Professional Development”, The Journal of Accountancy, (March, 1973), p.92.
(11) Joshua Grauer, “Evaluating CPE Program Effectiveness”, The journal of Accountancy, April 1975, p.89.
(12) Marvin L. Stone, “Specialization in the Accounting Profession”, The Journal of Accountancy, February 1963, p.25.
(13) Marvin L. Stone, “The argument for requiring Continuing education by legislation”, The Journal of Accountancy, January 1972, p. 56.
(14) Michael R. Moore, “Professional Development: The Future Is Now”, The journal of Accountancy. May 1973, p.38.
(15) Paul Garner, “The Challenges of A Continuing Educational Program for Public Accountants”, The Accounting Review, (April, 1959), p. 227.
(16) Paul Hendrick, ”The Case for a Mandatory System”, The Accountant, November 4th, 1976, p. 528.
(17) Robert M. Smith, “The MAS Body of Knowledge”, The Journal of Accountancy, (April, 1976), p. 81.
(18) Rothkopf, “History and Growth of the Institute’s Professional Development Division”, The Journal of Accountancy, June 1972, p.81, 82.
(19) Stephen E. Loeb and Myron S, Lwbell, “Continuing Education: A Selective Interprofessional Review”, The Journal of Accountancy, February 1972, p.85.
(20) V. C. Lembke, J.H. Smith and V.H. Tidwell”, Compulsory continuing education for CPAs”, The Journal of Accountancy, April 1970, p.61.
(21) Vincent C. Brenner and Robert H. Strawser, “CPA's Views on Required Continuing Education”, The Journal of Accountancy, January 1972, p.86.
(22) W.D. Sprague, “The Case for Universal Professional Development”, The Journal of Accountancy, (December, 1973), p.66.
(23) William D. Sprague, “The development of the AICPA voluntary peer review program”, The Accounting Forum, December 1976, p.47.
(三)未出版著作及其他
(1)民國66.年6.月19.日中央日報。
(2)蔡揚宗撰，我國會計師從事管理顧問服務的可行性研究，民國六十七年六月，政大會計研究所碩士論文。
(3)盧孝忠撰，我國財務簽證制度及功能之研究，民國六十七年元月，政大會計研究所碩士論文。
(4)陳舜秋撰，會計師的資格教育與實務經驗，民國六十五年七月，東吳大學會計研究所碩士論文。
(5) Committee on Accounting Concepts and Standard, “Accounting and Reporting Standards for Corporate Financial Statement - 1957 Revision”.
(四)法令
(1)會計師法。
(2)台北市會計師公會紀律委員會章程。
(3)會計師懲戒委員會暨懲戒覆審委員會組織規程。