A STRIKING ARTICLE.

Dominion, Volume 3, Issue 727, 28 January 1910, Page 4

A STRIKING ARTICLE.

JS ACCOUNTANCY MN : NEW ZEALAND; t ' : .-'''V*/ THROUGH ENGLISH $PDCTACLES. already/annoiinced'.hV'these vvcowmns'{tho^onddri? ;13) t e;:;of'.Ncw flastV^'ear the .Rcgis-;;-thatiyaaboard, of : tho-<Comp-, :Genofal;ytKo',Conimisjv'WoafiUryi tKo Solicitor-General for tlie ''regulation< Sftdvauccment ::of All regishad":t6 -lie: sent to :^the;-:;board;^|pn;'o. Bp^ars?[thafc:i^'th-^vtotal >'numberl:of.vap-; ;total I- number'; applicants: V \'of'; 90;vper.'. cent;^of,;the, '$ h ay >beeii\\ rjbapoii )vitli^:uudergbing^auy : -incideutal jlßxaminatiorkytest seems' to' .prima. £,ficiß;;that Jtho.videas ■ of thLs mean's v?\ exacting.. Ibst ; tliero,'should- beanY; doubt i upon. o .iP o i^t, v * it * isi perhaps,: ,dcsirable ; .that; gusnm.; by;:a ;looal ; ;cojitemporary, jvith -.Mr, tho^aforesaid :.'Tjixes;-.- ; who;-s'is.i 'shidvto;i'have . statedL. ijhat: tho-,board certainly laid' it in | biititled.to • reinstrationmust', |v'ib^ping;)byicdoublo^ntry.^;Sucli a.*regula-' •i.tion certanily.does not strike us as erring gijnv :ttie?side/of tvtte'-{adea'K^a(;! : myoiie';;shbTild<pr6sumk : ;te not' . ';i the ; r- 'ra '"'icraift : asito.knoK/all;'.that';i3, #ioj- ; be.. knowu seonis -°n : ;Our/ lips,i.'wlienj ttc ur lJ l ® r (\ a^d"findv]tff;^Eeyes, reported -;as ppsable.' that' board wis . obliged ey?n' ; • tliAt , -meii , ''had ; P n; keopi hg' the bi'b.QPfe of-.TDig ?firms"::whbVwefe -not' yet v of hi '•»xiPSistrft t i" ,-i ; Surprise Expressed. 1 1 1 ■J&Wxthi.pyTO •hard^npon - M colonyy'i'r.we/i'mvst.f'admit^that*} to;Vexpress /our; \v^P^Q> ; . Bchomo for -the registration i of 'ob- : considerable';numbers big fiiros 'in' NW r a^. o r^ e X>by.^single-entxy ; . is in' ; 'but,:.for ,what';ifc;ia •Trorth,'/ '0 an jihipprtjajiia.'c ®onl e tlii vb ei ng ;d on thp i#eg:i s la t u r 6 - { 'pf - more''; ac-adeqnat'a-nibthods tof ;'accounfc- : Jf}ng.;^ ; ln'Uq;iar^,hoWe^ obeaiing ver.'on the; m att<?F in (Ji and, • gjlfflis/^cir^imstaiice;-might; r ;we^ regard eel as • an: argumdnt-;^in •favour■ gpf.;.tno^registration'6f ; accp - , -ther' profession..and.. /the l ,; practice . of Txiiti jq -ljy 1 1 p rb vi cl iii an*! ci oixfc; J edl a -3 fenwm^ten^.;.practitio^ p:'eumihatioh- ofVquacka. r :- Ifc-• isj- J of course/. |#?®P^wCito:' : €ipress : mu'chi cohf derice'in; fe^^P^lcon^in^.;:offoiir:,-Goyernmerit; •: and; a ..iaTryer * ■ to.'' ■distinv' a^d; V.' Pr^Tft^jMi-^o^oaicd^aMla'.sflttiiig;^ tho 'qualiiied from the' uii-. i/. . Xu ;.th)s... country, ■■■■ where; tho '"*i eiaramins W Bodias^m 1 If/ j "cin-.oiily. he' regarded a's.'n-i p4u»l<m« ~m the extreme; 'but wo pari'qiiito f-. board. itsch" couid liave ' satisfiedi 'itap. : : \" Thrown Overboard.! ; • ! Dee 11,' however,: it seems '.clear.; ; that j - tho ■; subject -"of-"somewhat P°»™i t« ,ha:TO. v«ry'-franklj-. idriiitted, numliir. ;;of:*"aiplicailtsr ijj/ • toVcha^evipeen l re-' tayo .V'.been,"'kl : .c.onS'i«'- a ; );^pnceLha v ej(beeiijraisedia3,to th 6 exciusivb > ■ : : ? '• 'bCing^^fapparently^ ' ayhoroughlyl'demobMtic' ~, country, oonceivod it their -duty to so rsidef.t-HenceJ^Te'a're; ;^told,'-ihovtest:; o {:-a-/ 'i-and,pnly' 2ls , applicaiits out bf revere /^eject^ 'ibe-'ito ■•proof :kno^ledge ; Of ; ; : €yen iihe. .very .f ~of • tho ,'iiecessary pf .y a;; competent acoo)ii ii t ant. *. ? S ®V to: ; vinakei i-'oiirfiolyea-vHully .wiih/all .taei rcfinements'ofithe ??trianon;'!;but ;/w^.::pjfdCTstarid''/that ''the 'alteady/ sKown; its' p^^:;bK^ccillatirig/onitho'question; :now;scflking .«;S:'.^™/ l .' s 1 :f aco..by/dioclaiDiing/respoiisi- ; apparently; th'at'.registratibri >■.--3;. per po . doea -not: givo. tlio registered; aiv-' ;.;-. 4iccourit-3,ut, and that the- latter right- can ' : lwliioh''-ha'B .under ;-the;Ai!t::by--'tho M a<wpuhtanfa; / themselves;/v-Even fe'i'-'JPBp??::.accppt;';this'-:ihterpretatlon : I !e'- uridersti'nd,V:is 'by. lii' Noiv/Zea- ' B^»n4^ts^,r. l ae - rp6a6«i ! ?js.'-thttt : 'tle ■"& , : their owir ~ - number. a vcounoilV. to-; deoido ,which of Iwould/Zindeea, bei ' : faro 'for hoping that <i"council so clectcd : JWWRA?® \ othor/jthan* /. repTeseritative. 1 of '„j,<Pst<nit, and ; consequently//what ' grounds 7 . ■.' W ro , ® r ? lto/supposin«; that:.a ; icounoil. so 6%?W? d V^H ! "S tter: - abl 9' to 'selc'ct . g^the)qualified from, the unqiiaiified than :;,..tnorboard;,that.' has .alreca-y '.performed : '- ;/ sn ?h;jariientabl6-service, .v. Obviously, l it: is :- : --3ny.t<>.bo ; expectcd that.such a.council •i-iWll b®.,-appoint«<i" on tho. strict, undor-6WWS:/tM,t-,those;;who'-vdto"for': its ap- '-^ ro '.-. n °t' excliided froni" the benents,; that., aro 'within ;'i£s //power 'to a-result; tho-Act sfe?^;~®?;',{ 1 P. 0 of. whoih;aro ' H:^<®tirely ; iVigriprant ;;of/-'the / .principles/ or ' practiceyiof > bc-okkMping. The Moral. 1 *■ ;;S;fl^ri™p6an:-practitioners:' : : . -; : alferd-to- somewhat' dotacJicd viow /?; "S°-f,?i.!r" ;is,'"-jperiiapsj' as ' .ri^tr;to:y.bp'rtoo' srirb./.pfpnb.'s; own r;-: ; "<iur.!Uksesf£d;tha.t^tlie bppositionnvhich, ;S/M;W l !j b WSht.%fh,by:a;BilLintcrided : . w&;<Wx® l^^f or f't: petPiit:,', practitioners'•' would- ; bo: , largely L; : v avoided,/ if! tho. scope, of that Bill .weto ifstv.»;'h>B-; enlarged .'so ;as; to; provide for. the of .v:; competent;; /accountants, ?»m ;in moral. to" bb drawn from ii.>^°?'.'Wyf/^ that,' if ' register of.- so-called . qualified- occount- [ biits. is;to .Iw -ihstituted, it 'is' imporativo Ithat/stops;, should. :bo/fokbh^/that, will'pro»7/.''V®nt.;th6':inclrision/''of on /the re-' ki:;/tfster. iwhoin : it;,might ; - bo • '.'undesirable feft'; Should:- subsequently-.be allowed/ l«';prat ti3p:irith; t'ho bdnefit bf beiug a'registered .;.'AVo.;are, l^'-fortunately, -in'' this' ' K^antsi"arb; 'probably ;■well/in : tho'/Majority, |'rfe#.®Vbri;OTpposing/t'ho'.tei-ni "acoountiug'.'.bo Pf-intbrprote4--,in-:the; hios't./leiiient- manner' KS?; : oonceivab'.o.c ;Uut . clearlyi;. if thcr«: is to |/. ; #be a/rpsist«f' at' aIl;-;it shouM ho;i. regis-' i^ ; ter,umpiyiiig .some /qualification/which is .* l/jija-freal: q«tUi^tibn': i 'hßd/:unle&"'.'that-'''bo there irould ; -hpjn'cci.-iblorijk" tlirit 'iiAKievMr beyaiid' the ' 1 thp absurd: |||k;'lraition ;-bf, ,'affairs. '.«!ready: s brought; -into. ' p^'«xi^iice';iby'''';th'e"i.«stablisMeiit:--'.;'bf-;'.'B6^;

< called, public auditors .under thp Friendly ; Societies Act,' 3375. '. 'It i.s rjuito bad r Enough-; that, i uiider,,.that - Act,' , a. special •' -facUity.'should .be 1 afforded to. a limited . nnriiber'of persons', (the ,luajority of/whom ;. aro. quite/inadequately, .qualified) : to audit -.tho' ' ixroui'.ts of • friemliy societies. It . ,wbuld/:be a.; natioriaV.'ealamity if, ,by-.an . equally igtuoua piece of jkfislation, faeili--1 ties wprc.'fp/lje';giycn''tb' : a' liirger collection of''ric«>oritities"t6 n.udertnke- all' kinds of-'acoiyuntuvby- busincss.-.'- ; ;Wb oro. not, of course,; sugi'osting.lhat .thcro; is. any; .real reasb-ri . why;. this deplorible rraiilt should bp , bTOUi:ht; about ;: iii. cori'seijrierico' of the; introduction,'of',iv:registration -schemo' in. this :but sthe.-faot,.' th-at 'such , a state of..nflairs 'has alreaSyvOccurred^in weSrTSr' the ;im'poi'tanco'<)f:''b(!ihgvoh 'one's guard.; ;