The Profession of a Chartered Accountant And Other Lectures Delivered to the in

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The Profession of a Chartered Accountant And Other Lectures Delivered to the in
Francis W Francis William Pixley
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Let the Charter granted to us by the Privy Council The Charter of in 1880 after long deliberation be upheld. It may be shoukfbe true, in fact I admit it is true, that some incapable UI Auditors are numbered in our ranks. This is because it 128 AUDIT OF ACCOUNTS OF BUILDING SOCIETIES.
Lecture v. Was felt to be unfair to exclude anyone who at the date of the Charter was in practice ; but they are going one by one, and every year makes us as a body more efficient, the Charter requiring that those
...who aspire to enter the Institute shall have a long special training.
Those who have been articled to our members since the date of the Charter come from the same class as do those who are now at Woolwich, Sandhurst, and the Inns of Court. They have been educated at the same class of schools, and, in addition, they have had a special education in the duties of Auditors.
They have, therefore, in my opinion, a right to rely upon the upholding of our Royal Charter, but the Building Societies Act, 1894, which has undoubtedly done much for members of building societies, contained the weak enactment that one at least of the Auditors must be a person who publicly carries on the business of an Accountant.


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