Accountancy Examinations

Dominion, Volume 28, Issue 97, 18 January 1935, Page 11

Accountancy Examinations

Sir, —A Sydney newspaper, just to hand, publishes the results of the examination of the Association of Accountants of Australia (Inc.), and out of 1784 candidates, 1171 (say 65.64 per cent.) were successful. Why is it the New Zealand Society of Accountants does not have clear-cut figures in connection with its examination results published, in the newspapers in this lucid way? It would be both interesting aud instructive to the public* here to know how the results of the accountancy examinations in. New Zealand compare with the results in Australia. The names of several Now Zealand students appear in the Australian list of passes, and the faet that New Zealand students are sitting for the Australian examination makes one wonder if the apparent dissatisfaction with the New Zealand examinations has anything to do with. this. The pass mark in. Australia is 65 per cent.; in New Zealand, I am told, 40 per cent. If this is so, the faet that the Australian examinations are being patronised by New Zealand students can hardly be on the score of easiness.— I am, etc., OBSERVER. Wanganui, January 16, Sir,—l fail to understand the fuss that has been made by several correspondents in “The Dominion” recently with regard to accountancy examinations, with particular regard to the Book-keeping 111 papers. I should like to point out that it is not every person that is fitted to become an accountant; one needs to ’be more or less gifted. Because Mr. Willis is an LL.B, aud evidently a good examination student, does not prove that he should pass the Book-keeping 111 papers without any difficulty. One may argue the same way about any profession. If a student has successfully passed his law examinations, it does not necessarily mean that he can pass accountancy papers or medical papers with the same facility. The examination can, no doubt, be passed successfully without undue strain ; the results prove it. I completed the whole of thft Professional Accountants’ examination papers, also the Accountants’ Breliminary examination, and did not commence studying until 35 years of age, and this was done within the past few years. I do not profess to be a good examination student, and admittedly struck trouble with the Book-keeping 111 paper, although haying a lengthy period of practical experience with different classes of accounts. It appears to me that it is far easier for a student who has had no experience, or very little, to pass the. examination (particularly book-keeping), than a man with 10 or 20 years of practical experience in book-keeping behind him. This, I admit, is rather nuzzling, and may be accounted for probably by the difference in age and the younger student’s being trained purely along examination lines. This is not a desirable feature of the examination, but is undoubtedly a fact. However, I cannot see bow this may be overcome save by the society insisting on a certain period of practical experience in addition to the passing of the necessary examination. I know-personally several students in this city who have passed the Book-keep-ing 111 papers at the first attempt, proving that it is possible to do so. The paper is undoubtedly long, and I agree with many of Mr. Willis's contentions. It.is, however, possible to pass without doing the whole of the paper, and perhaps this may be the reason so many fail. The suggestion to increase the period of time allowed of three hours to three, and: a half or four hours is, in my opinion, not wise; I have found that three hours of concentration and hard work is sufficient —any extension of time would have seen me just about carried out on a stretcher. I have been glad to get out. It is undoubtedly galling to students who are attempting to complete, to find men placed in a position to carry on public practice without any qualification by examination, and perhaps very little experience. I sympathise with your correspondents in this matter; it is most unfortunate and has created much bitter feeling among accountants iu practice who have passed, especially within recent years, and students who are endeavouring to complete. We must, however, try to realise that the body of men who administer the affairs of the New Zealand Society of Accountants occupy a very onerous position and get all the kicks and very little thanks. They appear to be taking a long view which will benefit both the public and present and future accountants, and so long as there are not any more free admissions, this will undoubtedly come to pass. The society stated plainly several years ago in “The Accountants’ Journal” what their intentions were, and it is entirely for the betterment of the public that only qualified men will be admitted. The duties of an accountant and auditor over the past few. years have increased their responsibilities, and it is essential that they know their job properly. The suggestion by “Common Sense” that the examination be held in the.evenings is absurd. The student when sitting, in addition to possessing the necessary amount of knowledge required, must also bo physically fit, and for a student to attempt to pass under these conditions Mould bo suicidal. —I am, etc., SYSIBATHETIC BUT FIRM. Palmerston North, January 16.