ACCOUNTANCY.
EXAMINATION METHOD NO CLOSE CORPORATION. EJICOURAGEHENT OF STUDENTS. My attention has been drawn to several letters appearing in recent issues of the "Star" relative to the examinations conducted by the University of New Zealand on behalf of the New Zealand Society of Accountant*, writer. Mr. I. M. Ml 1 itie. local secretary to the NewZealand Society of Accountants. Many of the statements of your correspondents are incorrect, and in some .cases unfair, and the letters are so misleading that 1 feel some reply should be made. The perfect examination - system has yet to lie evolved, and as long as a proportion of students tail to pass, there will always be criticism and some dissatisfied candidates. Nothing could be further from the truth than the charge that the Society of Accountants is attempting to make the profession a close corporation, and is deliberately trying to limit the number of those securing admission. It has been the constant endeavour of the council of the society to makd both the standard and the conditions of examination fair to students, and in all ways reasonable. The council prescril>es the subjects for examination, the details of syllabus for each subject, and the general conditions for examination.
The examiners are appointed by and are an-wciahie to the university, and beyond compiling the panel from which they arc chosen, the society has no control over the examiners.
There is certainly no predetermination by the society or the university of either the number or percentage of candidates to be parsed in any subject. As an ex-examiner and also a member of the council of the society for 15 years, I can state, quite definitely, that the examiner's decision on the marking of papers is final and not subject to interference from, or adjustment by. either body. The percentage required to pass in a subject is 50, and the aggregate marks gained in each paper are supplied to candidates, while the number of subjects to be passed to gain a section is two. During the last five years over 48 per cent of all candidates sitting were successful in passing-. The council of the society has always endeavoured to aid and encourage students. Many thousands of pounds have been expended in establishing ade qunte tuition f«r students Ay subsidising lectures in the university colleges in the four main centres and in technical colleges in the provincial towns. In recent years the sectional pass has been reduced from three subjects to two. with the provision that where only two subjects remain thev can be passed separately. In 1037 the Auckland branch of the society arranged for a series of three open addresses to all accountancy students, these addresses being calculated to assist and encourage students to pass the society's examinations. The branch has also conducted essay competitions for students, and for many years subsidised students' societies. These are only a few of the efforts undertaken to provide for the interest and welfare of the student.
1 believe if can truthfully be said that no professional body in Xew Zealand has done more, by providing tuition and in other ways, to assist students to pass i'-s examinations and so qualify for membership than has the New Zealand Society of Accountants. Surely this is the best proof that no attempt is being made to create a close corporation. 1 have perused most of the papers set at this year's examinations, and am of opinion that they constitute a fair test, and that any student who is reasonably well prepared should be able to obtain the ."i» per cent of marks necessary for a pass. Several tutors at local colleges to whom f have spoken, confirm this view, and also state that while there are instances where students do not do themselves justice in the examination room, in most cases students who have worked conscientiously during the vear pass the examinations.
It is impossible here to deal with all of the points raised by your correspondents. and I would request them to refer to the addresses mentioned above, nil of which were published in the "Accountants' Journal," particularly the address given by Mr. A. M. Seaman on May fi, 1037. and set out in full in the "Accountant*' Journal" of'that month.
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Bibliographic details
Auckland Star, Volume LXIX, Issue 280, 26 November 1938, Page 15
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709ACCOUNTANCY. Auckland Star, Volume LXIX, Issue 280, 26 November 1938, Page 15
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