ABSTRACT
In Scotland, as in other countries, there are no doubt some individuals claiming to be ranked as professional accountants who are not members of any properly conducted society. This is likely always to be the case. It may be conjectured that many of these claims would on investigation be found to rest on somewhat slender grounds, but even in those few cases-and in Scotland they are very fewwhere the claim may be recognised, the reasons for having failed to pass through the regular curriculum must have been of a purely personal nature.
