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SOCIETY OF ACCOUNTANTS, Issue 15671, 9 December 1914
SOCIETY OF ACCOUNTANTS
OTAGO BRANCH ANNUAL MEETING. The fourth annua! meeting of the Otago Branch of the New Zealand Society of Accountants was held last night, and attended by about 15 members. Mr James Brown prosided, supported by Mr G. M. M'Lean (secretary). Mr B.own, in the course of his remarks, gave an account of some matters of iinpoitance that were dealt with at the meeting of the council in WcLiivjton on the .'ith and 6th November. At that meeting; the council did him the honor of electing him to the important position of president, and Mr J. S. Barton was elected vice-pros.dent. The council, he believed, made a most suitable choice in electing Mr Barton, who, though no longer practising as an accountant, had made his mark in the profession and been of great assistance in the delibeiations of the society. Members would naturally imagine that when bo (Mr Brown) was elevated to the position of president a great deal of interest would centre in the question of e.vaminatiens, inasmuch as ho had interested b-mself in this matter, particularly in regard to the vexed question of matriculation. The society had said that matriculation was the compulsory general knowledge test before candidates could sit for tho society's examinations. There was a good deal to be said pro and con on that subject. Ho had already expressed tho opinion that it was not a proper course for a society such as this one to make matriculation compulsory. He did nut think it a suitable test, and that riew was shared by a number of members. But a general knowledge test of some sort was necessary, and the coi.ncil would shortly consider what should be tho general knowledge test for candidates who are about to sit "for examinations. It was carried at tho council meeting—"That it be a recommendation to the"University that the present examination regulations bo altered and brought into conformity with the regulations governing tho eximination of candidates for the law professianal, to the effect that candidates for tha accountants' examination be allowed to pass the professional subjects before passing the matriculation, if they so desire, and on doingf this and subsequently passing the mairicu.ation may be admitted to membeship." Another resolution was passed so as to clear away a misapprehension that existed in the minds of some members. He would simply Tead tho resolution, which was —"That it be a recommendation to the' University that the present regulations be altered so as to read that, provided one pssees his senior public service examinition before 31st December, lf>ls, ho be exempt thereafter from the preliminary exaininaiion." It was thought that the previous regulation was ambiguous. This resolution made neifectly clear tho intentions of the council. The council further resolved that the membership of members of the society serving in His Majesty's forces during the present war shall be kept active by the society during such service by the payment by the society, where necessary, of the subscriptions of such persons—(applause)—and the charging of the same in the meantime to a special suspense acount, each case to be dealt with on its merits at tho conclusion of service; also that, with regard to examination candidates, the Executive Committee be authorised to grant such concessions to candidates in connection with their examination as each particular case may, in the opiniou of the committee, warrant, the intention being that in no case should a member or an examination candidate be in any way penalised by reason of his serving the King. (Applause.) As to the scholarships scheme submitted by Mr Walter Green, it was found impossible to come to any conclusion, and the mattor was referred to the Examination Commitce to repori to the March meeting of the council. It was suggested that the society should apply for recognition under the Supreme Court rules, and the council decided to request the Judges, when next revising the rules, to arrange for the recognition of members of the society as accountants eligible to undertake work under such rules. As members were- aware, the society subsidised the various university colleges, with the object of assisting to secure competent lecturers and teachers The grant made to the Otago University College was found to be inadequate, and in view of the good work dorn by the Otago College it was decided to increase the sum by £SO. That meant, with the- subsidy, an increase of £IOO. Another question was as to ike official organ nf the society. The old arrang. ment with tho 'Mercantile Gazette' was not found very satisfactory, and arrangements had now ben ccme in with the new publication, 'Accounting and Commerce,' and from the 31st December that paper would bo entirely under the control of iho New Zealand Society. The matter of the audit of solicitors' trusts was discussed nt considerable length at the meeting in Wellington, and as, a result legal opinions had been obtained, and would be submitted to members. Mr MXean submitted the statement of income and expenditure, showing £7 3s lOd to credit. The statement was adopted. Tho fivo retiring members of committee — Messrs J. Farquharson, J. G. Patterson. W. E. C. Keid, E. Price, and ,T. Couchman — wero re-elected, and Mr Hugh Mitchell was reappointed auditor. Mr Patterson said he. felt that the members were very much obliged to Mr Brown for the account he had given of the doings at the Wellington meeting, and he was sure tlicy wero all pleased that Mr Brown had been elected president. It was satisfactory to find that, honor coming again to Otago, especially when tho gentleman upon whom it was conferred was such a willing worker as Mr Brown. Members expressed their agreement with Mr Patterson's remarks in a hearty round of applause. The business of the branch being over, Mr Brasch delivered a lecture on ' Foreign Bills or Exchange.' It was a most lntcresiing lecture, and ovised a lively discussion. j
SOCIETY OF ACCOUNTANTS, Issue 15671, 9 December 1914
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