QUALIFIED ACCOUNTANTS.

Taranaki Herald, Volume LV, Issue 14013, 18 September 1909, Page 2

QUALIFIED ACCOUNTANTS.

A correspondent in last night's papti took exception to the way in which tile itcgistration Board appointed undei the Society of Accountants Act liuvl> pei formed their duties of registering members. There appears to us to bi> good grounds tor criticism. The Act lays down tifkt the board shall register as members of the society (a) ev:r> person. who has passed an examination entitling him to be elected or admitted as a fellow or associate of the Incorporated Institute of Accountants or the Accountants' and Auditors' Association ; (b) every person who is a member, fellow, or associate of a similar association in any part of the British Empire; (c) every person who at any time ■ has for a period of three years been continuously engaged in business in New Zealand on nis own account, or in partnership, as an accountant, and who satisfies the board as to his proficiency in the duties of an accountant ; (d) every person who has for a period oIF three years been employed in New Zealand in any position in which hi* chief duties have been those of an accountant, and who satisfies the board as to his proficiency in the duties of an accountant. The three years' experience may also be made up under paragraphs c and d together. As a result of this Act some 1500 persons who have, not qualified by examination have been registered as qualified accountants, in addition to those 600 odd who were 1 members of the Institute and Association of Accountants. It is only necessary to go through the list to find tho names of many who, by no stretch of the imagination, can he held to be competent accountants, however qualified to heroine members of the new society according to the terms of the Act. But it sooiiis to us that tho Registration Hoard has wrongly construed the word "accountant." We regard an accountant as .something more than a mere book keeper, and wo cannot think the framer of the Act, or Parliament _in passing it, contemplated the admission of hook keepers to the society. The ! certificate of the society ought to ho of some value, hut when it places « youth whose experience of accouiitaii -v is limited to keeping of a retail trnd"sman's book* on an equality with accountants who are competent to audit the accounts of limited liability companies, it i.s almost farcical. Tho evil effect will be that on the strength of , membership of the society incompetent ' Accountants will obtain employment ••«» auditors and will be quite unable to detect any "cooking" of accounts that may have taken place. Already there are too inniiv incompetent auditors in , Xew Zealan'l. and « <• foresee that niwlif- j me in future is likely to be even less efficient.

Mr. .Tustie" Edunidv 1-ist week, nu the motion of Mr. Hoy (Roy and Nicholson) granted probate 1 of the « ills of Reginald Arthur Newton (New IM\mouth). Elijah l/'itrv /Mill Ro-id). ami I (Jeorge Thomns (Te Kin) dcce:i«-ed, to the executors respectively named there-

The New Plymouth Liedertafel holds its Hrst practice in the Chamber ot Commerce room, over the offices ot tne Union Steam Ship Company, on luesday evening, at 8 o'clock. Miss Browne, matron of the New Plymouth Hospital, acknowledges with thanks flowen received fro"™ 6"/' "'«" '« flower shown conducted by St. Mary s Church and the Whiteley Church. Acting on Mr. Newton Kinß'a ■««- KWtion and-wiUi the *s*"™»™?L^. engineer that the present brtnkirab 1 would afford ample shelter for {lit wharf, the Harbour Board y**J*«W decided to cancel the order for fcngUsn cement forthwith. Mr. W. A. Coll.s has a fine collection of stereos at hrn ljevon Street stvdio (opposite Criterion Hotel). . I «c* in, i(U« lovely views taken by him on a recnt rwt to Mount Kgmont when the track and foliage were covered in snow. Mr. Collw invites inspection. "The finest ion of salaries and travellinn expenses looms too largely in the minds of members of local bodies,' 'sail Mr Wilkinson at the Harbour Board meeting yesterday durum a discussion »s to whether the chairman should be l'-nd He felt that men should be li'hul to devot- a little of their time, It.r the advancement of the district. .Mr. T. Knowles, licensee of the Breakwater Hotel, applied to the Harbour Board yesterday for permission to bore for petroleum on the property he holds on lease from the board. Ihe request was granted, subject, however, to conditions to be imposed by a sub committee in consultation with the Hoard's solicitor. "Visitors to Hawera, who have the leisure to do so, should certainly not fail to visit King Edward Park, which is rapidly becoming a very beautiful domain. The Hawera Borough Council is Fortunate in having the assistance of Mr. Clms. (Jowlson, who Mipenntonds the grounds for the benefit of the community. Being an ardent lover of nature he has laid out the grounds to the best possible nd vantage. A rosery ot about 2(H) trees is a strong ieattire and will be \ery beautiful during the ensuing summer. Ki\e bu.\ers met representatives ol the Han era Dairy Company and Melur~o (Curia's proprietary) in Hawera on Tuesday. It is understood (says the Kltham Argus) that s id was offered for eiiee«!«, but the mikers decline<l to close at that price. On Tuesday thirteen firms were icprescnted in Waitara to meet North Taranaki and Uruti directors, but no business resulted, both companies putting their articles on firm offer at a trifle more than buyers would operate on. About one-sixteenth of n penny is the difference in both caws between buyer and seller. At the Harbour Hoard meeting yesterday there was a long discussion as to tile advisability of using stringy bark instead of iron bark timber in the wharf extension. It was eventually decided to obtain cabled quotations from the board's Hobart agents and to ask the engineer (Mr. Marchant) whether ho could recommend the use of the stringy bark. The. board also decided, on the motion of Mr. King, that either Mr. Maxwell or Mr. Wilkinson should go to Hobart at tfie board's expense to conduct the negotiations. Mr. Wilkinson stated that it was absolutely impossible for him to Berthage charges were the subject of a short disciissiou at the Harbour Board meeting yesterday. The question arose out of a letter received from Mr. Rudd, local manager of the Union Steam Ship Company. During the discussion it traiyspired that recently a steamer berthed at the wharf at a quarter to eleven o'clock at night and cast off the warps soon after midnight. She had therefore occupied the berth on parts of two days, and the berthage fees wore charged up for the two days. It was this particular instance Mr. Kutld referred to in his letter. The secretary explained that up to a few months ago Timaru and Oamaru and Napier had followed a similar practice to that in vogue at New Plymouth. Now, however, Timaru had altered its regulations so that the day's berthage fee covered 24 hours after the vessel came alongside. Napier, he thought, was following on these lines, and at Oamaru the harbour master used his discretion. Nothing definite was done, but judging by the feeling of the meeting steps will be taken to bring about an alteration on the lines of Timaru. The Anniversary Services of the Queen Street Primitive Methodist Church will be conducted to-morrow, in the morning by Rev. H. White, and in the evening by Rev. J. Guy. — Advt. St. Andrew's Church.— R*v. J. R Shore, M.A., of Hawera, will conduct the services in this church to-morrow at 11 a.m. and 7 p.m. — Advt. The services in the Whiteley Memorial Church to-morrow will be conducted by the Key. J. G. Chapman.— Advt.