THE BRITISH COLONIES, ETC.
The first of the colonies to form an Association of A c - countants was the Dominion of Canada, in the two chief provinces of which steps to that end were almost simultaneously taken. On 18th June 1879 a preliminary meeting was held in Montreal to consider the advisability of forming an Association of Accountants and of applying to the Legislature of the Province of Quebec for an Act of Incorporation. On 5th December 1879 a Provisional Council was formed, and on 24th July 1880 T H E ASSOCIATION OF A C C O U N T A N T S IN M O N T R E A L was finally incorporated under Statute of the Province. Membership of the Association is strictly limited to practising accountants in the Province of Quebec. Every applicant for admission must have attained the age of twenty-one years, and must have been in practice as a professional accountant in the city of Montreal for a period of one year at least, or have served
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254 H I S T O R Y O F A C C O U N T A N T S
for three years at least as clerk or apprentice with a member of the Association. A n examination by a Committee of the Council has also to be undergone on the principles of arithmetic and algebra, insolvent law, book-keeping and accounts, and the practical working of insolvent and trust estates. There is an examination fee of $10, and members pay an entry money of $40 and an annual assessment which must not in any year exceed $20. In March 1904 there were 20 members of the Association.