BLOCKING ALLEGED

Evening Post, Volume CV, Issue 49, 27 February 1923, Page 2

BLOCKING ALLEGED

ACCOUNTANCY EXAMINATIONS

LACK, OF TIME BLAMED

A lengthy report on the poor results gained in recent accountancy examinations was dealt with, at the Wellington Technical College Board of Governors last evening. In Wellington 118 candidates were successful, 52 coining from the college, but in bookkeeping stage 11., only two pupils passed, both coming from the college. Mr. Enting, reporting through the Director, stated : — "I have made a close study of the results published in the newspapers, and find thut for the whole of New Zealand there were only 16 successful candidates. These were distributed as follow : Auckland district 1, Wellington 4, Canterbury 4. Otago 7; total 16. The number of candidates who entered for stage 11. is officially given in the 'Accountants' Journal' as 320. The percentage of passes is therefore five.' The main trouble as regards these papers was the length of time allowed. In my judgment, students were given three hours to do what would take the average student four hours. I understand that the Society of Accountants considered the matter carefully since the examination, and will see that in future the papers are not too long. Another reason for this small percentage of passes will probably be found in the nature of the questions set in the first paper. The examiner certainly succeeded in setting questions quite out of the ordinary, but the syllabus is so wide that we cannot say that he went beyond the syllabus. The syllabus simply covers everything about bookkeeping, accounts, business organisation and methods. As examples of two questions, I might mention the following:—(a) In one question the student could not get far unless he knew the difference between an American and a standard gallon; (b) from the balancesheet and profit and loss account of a company for three years, students were required to value the shares of the company for probate purposes As far as the nature of the questions is concerned, I am iiii-aid that we have no grounds for •jomplaini, because the syllabus is so wide, but in regard to the length of time, I am satisfied that time was the real cause of the low percentage of p:isses."

Mr. C. H. Chapman said there could only be one conclusion, that certain interests had decided that only a very limited number were to be allowed into the profession. For some reason a limited number was being allowed to pass. It was ridiculous.

Mr. T. Forsyth denied that the Society of Accountants would stand for any such step as that of limiting the number of passes. They were not trying to make the profession a close corporation.

Mr. Chapman said the percentage could not be got away from. It was ridiculous.

Mr. A. W. Pascoe said the cause appeared to be located in the questions set. They were quite out of reach of the ordinary candidate at such an examination.

Mr. Chapman: "It appears that the Society of Accountants is taking advantage of certain privileges, and is making the profession a close corporation in its own interests and not in the interests of the public." Mr. Forsyth: "I must correct that. The statement is not warranted."

Mr. Chapman: "The 5 per cent, war rants it."

It was decided to approach the society for its views, and to frame a remit for the annual conference.