ABSTRACT

Acting upon a Memorandum received from the Secretary for Scotland in February 1916, the President and Council appointed a Committee to consider claims by Members of the Society for exemption of Assistants from military service on the grounds of their indispensability. The President then referred to the difficulty experienced in carrying on business owing to depletion of staffs by enlistment. In the official documents issued it was recommended that accountants should receive the special consideration of the Tribunals. It was doubtful, as far as Edinburgh is concerned, whether enough consideration has been given. The Bank insist on getting the original and keeping it. Another was their practice of insisting on documents being executed under seal. Another matter of interest was that the University Court have decided to institute a Degree of Commerce. There was to be either a lectureship or a Chair in the subject of Accounting.