ABSTRACT

In reviewing the events of history as they relate to the Institute of Chartered Accountants of Ontario, one is impressed with the difficulty of presenting a readable story of the growth and development of the profession in Ontario. Two methods are used by writers in the presentation of historical happenings. The one builds a story of individual heroism around certain facts, which are purely incidental, producing in the reader an immediate interest without lingering impressions. The other method and enlists the co-operation of the reader in the building up of scenic effects. The Students’ Association was an active body and conducted series of lectures to aid its members in preparation for the qualifying examination ordeal. In the early days the examinations were indeed difficult. By comparison with those of today they may not so appear but there were no prescribed study courses to indicate the matter upon which the examiner might delight to test his skill and competency.