ABSTRACT
To many of our readers it is probable that the line of action taken by Mr. John G Barry, F.C.A. will appear singular—to say the least of it. We have no particular fault to find with most of his suggestions (indeed, we have recently advocated all the more important ones in these columns); but there is something a little presumptive in the idea that any individual member of the Institute should take so much upon his shoulders, and one is involuntarily reminded of the proverb that some people “rush in” where others “fear to tread.” It may be added that many will not be disposed to regret that Mr. Barry “was not successful in inducing the Council to give support to his views on this question.” An accountant is obviously not the right person to express any deliberate opinion as to whether or not the articles of association of a company have been conformed to,’ while it is obvious that no stereotyped form of certificate would be universally applicable. We believe that these two points are the only ones upon which the Council of the Institute were consulted by Mr. Barry.
