THE PROFESSION OF A CHARTERED

ACCOUNTANT.

THE PROFESSION

OF A

CHARTERED ACCOUNTANT

AND OTHER LECTURES,

Delivered to the Institute of Chartered Accountants
in England and Wales, the Institute of
Secretaries, &c., &c.

OF THE MIDDLE TEMPLE, BARRISTER-AT-LAW, A FELLOW AND MEMBER
OF THE COUNCIL OF THE INSTITUTE OF CHARTERED

ACCOUNTANTS IN ENGLAND AND WALES,

AUTHOR OF "Auditors, their Duties and ResponsibilitIES," &c., &c.

PREFACE.

The following Papers have been read before the various Societies mentioned under the headings of each Chapter between the years 1883 and the present date.

It occurred to the Author that their publication in one volume would be appreciated by the younger members of the various Institutes of Chartered Accountants in the United Kingdom, and more especially by those preparing for the Intermediate and Final examinations of the Institute of Chartered Accountants in England and Wales, and for the examinations of the Scottish and Irish Institutes.

Having this object in view, the Lectures are not in the exact words as delivered, but have been thoroughly revised.

LONDON, 1st May, 1897.

F. W. P.