ABSTRACT
Accounting as a separate profession first became known in South Africa in the last decade of the nineteenth century. The need for uniform standards and examinations in the four provinces became pressing, however, and eventually in 1921, the four provincial Societies set up a General Examining Board, which was henceforth entrusted with the control of all examinations for the profession in the whole of South Africa. For some years it was possible for an incorporated accountant in practice in South Africa to have a double quota of articled clerks-one set articled through the Incorporated Society and the other through the local Society. In 1927 an important milestone for the profession in South Africa was passed. This was a step in the right direction but the need for complete unified control of the profession in South Africa became more and more evident and pressing.
