ABSTRACT
Prominent nineteenth and early twentieth century accountants were consistent in their explanations of the origins and expansion of the numbers practising their profession. A series of subsequent legislative enactments were assumed as being the major determinants of the growth of the Edinburgh profession and its timing. The Pupils Protection Act 1849 placed all factories and appointments under the supervision of an Accountant of the Court of Session in Edinburgh. It was under this Act that SAE members received the majority of their factorial appointments. Statistics of the annual increases in the number of new appointments in Edinburgh and the Lothians in the three major sources of Chartered Accountant (CAs’) business were collected where possible, and compared to the annual intake of SAE apprentices. Increases in Edinburgh CAs’ business provide, therefore, only a limited explanation for the short-run timing and causes of the expansion in recruitment to the SAE.
