ABSTRACT
A nineteenth century Chartered Accountant training laid considerable emphasis on gaining professional knowledge through practical learning and experience. As with the system of its close associate, the solicitor’s profession, an SAE vocational preparation was in the form of an apprenticeship, a formal contract binding a potential member to a qualified practitioner for a predetermined period of service. The articles of apprenticeship were to be of a standardized format and consisted of a contractual agreement between master and apprentice. Edinburgh it appears that apprenticeships were disproportionately conducted in larger offices. The rules concerning the nature of pre-apprenticeship employment permitting a reduced period of indenture do not appear to have been applied strictly in all cases. The apprenticeship fee might appear to have been less restrictive to the recruitment of sons from low status families if it were returned in whole or in part to the apprentice as salary during the term of service.
