chapter  VIII
12 Pages


A M O N G countries which are not English-speaking or European it is in the Republics of South America that we find the accountant in the most advanced state.

The number of recognised public accountants was then fixed at eight. Their chief work in those days was defined as all such matters of accounting as came before the Courts, as well as the division of property in cases where there were minors, or persons under curatorship.