Country code |
GB |
Repository code |
234 |
Repository |
National Records of Scotland |
Reference |
GD470 |
Title |
Institute of Chartered Accountants of Scotland |
Dates |
1732-2002 |
Access status |
Restricted |
Access conditions |
Access only with the permission of the Institute of Chartered Accountants of Scotland. A few of the records of the Aberdeen Chartered Accountants' Widows' Fund are closed for 30 years from the date of the last paper on a particular file. |
Location |
Off site |
Description |
GD470/1 Society of Accountants in Edinburgh, 1732-1992: Includes: minutes, 1853-1951; annual reports and accounts, 1902-1926, 1938-1950; accounting records, 1896-1952; records relating to annuities, 1887-1964; correspondence ledgers, 1877-1903; other correspondence files, 20th century; registers of members, 1853-1942; registers of indentures and registration forms, 1866-1951; apprentice records, 1890-1938; correspondence and papers relating to social functions, 1923-1945
GD470/2 Institute of Accountants and Actuaries in Glasgow, 1853-1961: Includes: minutes, 1853-1951; accounting records, 1853-1914; admission books and lists of members/associates, 1853-1932; registers of apprentices, 1889-1948; photographs, 20th century; menus and programmes, 1951; presscuttings album, 1940-1960
GD470/3 Society of Accountants in Aberdeen, 1867-2002: Includes: minutes, 1886-1951; registers of indentures, 1903-1950; papers relating to examinations, 1922-1952; papers relating to the Aberdeen Chartered Accountants' Widows' Fund, 1876-2002; Royal Charter incorporating the Society of Accountants in Aberdeen, 1867
GD470/4 Chartered Accountants of Scotland: General Examining Board, 1893-1951: Includes: letter books, 1893-1910; examination papers, 1893-1896; entry and pass lists, 1930-1948; papers relating to the Examining Board, 1951-1960, Special Committee of the Examining Board, 1960-1961 and the Examining Board and Sub-Committee, 1967-1970
GD470/5 Joint Committee of the Councils of the Chartered Accountants of Scotland, and miscellaneous papers, 1915-1980: Includes: minutes, 1915-1951; other committee papers, 20th century; general correspondence, 20th century; papers relating to the Moore Cup Competition, 1937-1950; membership certificates returned by members who have either resigned or been struck off, 1897-1944; papers relating to reserved occupation for accountants and to the reinstatement of ex-servicemen, 1939-1949
GD470/6 Accountants' Publishing Company Ltd, 1912-1969: Minutes, 1912-1967
GD470/7 Institute of Chartered Accountants of Scotland, 1951-1986: Includes: minutes, 1951-1990, with agendas and related papers, 1951-1990; papers relating to other committees, 1951-1974; cash books, 1953-1973; other accounting records, 1948-1975; printed copy of the Charter and proposed rules and bylaws of the Institute, 1950; printed copy of the amendments to rules, and copy of the Charter, 1959-1979; correspondence relating to indentures, 1956-1959; press cuttings, 1956-1974; registers of apprentices, 1948-1982
GD470/8 Association of Chartered Accountants in London and London Local Committee of the Institute of Chartered Accountants of Scotland, 1907-1992 Includes: minutes, 1907-1984; papers relating to Association annual dinners, 1928-1992 |
Level |
Fonds |
Extent |
30.00 Linear Metres |
Admin
history |
The Institute of Chartered Accountants of Scotland is the product of the amalgamation of three older established societies of the profession, in Edinburgh, Glasgow and Aberdeen. The Edinburgh society was formed after preparatory work begun by Alexander Weir Robertson, who called a meeting of fellow practising accountants in Edinburgh to discuss its possible formation. An organising committee met on a number of occasions in 1853, and the new society was granted a Royal Charter of Incorporation in 1854. The Glasgow society was also formed after discussion amongst local accountants, particularly on the need to encourage close co-operation between members of the profession with impending changes in bankruptcy law. The Glasgow society successfully applied for a Royal Charter of Incorporation, in 1855. The Society of Accountants in Aberdeen was first proposed in 1866 and was granted its Royal Charter in 1867.
The Societies were established to benefit their members - to improve their professional status and to develop codes of professional conduct. Increasingly they became concerned with the training of apprentices of the profession, drawing up the official papers of indenture and holding classes at their premises. In 1919 a Chair of Accounting and Business Method was established at Edinburgh University and it became compulsory for apprentices of the Edinburgh Society to attend lectures there. The same rule applied to Glasgow and Aberdeen, apprentices in those cities having to attend courses at the Glasgow and West of Scotland Commercial College and Aberdeen University respectively. The societies were also concerned to set up endowment and benevolent funds to provide their members with financial assistance should they or their families suffer any misfortune.
The societies have been involved in supplying current information on the profession to the accountant. In Edinburgh, once the Society had established permanent premises in Queen Street, a library was created in 1891, and in Glasgow one was established in 1899 after the Institute had acquired premises in St Vincent Street. The first issues of 'The Accountant' and also 'The Accountant's Magazine' were printed in 1897.
There had always been a policy of mutual co-operation between the three societies, a Joint Committee of Councils met regularly. In 1945 a sub-committee of this Joint Committee of Councils was formed to discuss the advisability of amalgamating the three societies. The merger took place in 1951 when a supplementary Royal Charter was granted. The organisation became known as the Institute of Chartered Accountants of Scotland and has its headquarters in Edinburgh. |
Arrangement |
GD470/1 Society of Accountants in Edinburgh, 1732-1992 GD470/2 Institute of Accountants and Actuaries in Glasgow, 1853-1961 GD470/3 Society of Accountants in Aberdeen, 1867-2002 GD470/4 Chartered Accountants of Scotland: General Examining Board, 1893-1951 GD470/5 Joint Committee of the Councils of the Chartered Accountants of Scotland, and miscellaneous papers, 1915-1980 GD470/6 Accountants' Publishing Company Ltd, 1912-1969 GD470/7 Institute of Chartered Accountants of Scotland, 1951-1986 GD470/8 Association of Chartered Accountants in London and London Local Committee of the Institute of Chartered Accountants of Scotland, 1907-1992 |
Language |
English |
Related material |
Papers of the Aberdeen Branch of the Institute, 1867-1978, are held privately (NRAS survey no 1765). Contact the Registrar of the National Register of Archives for Scotland for further information. |
Archival history |
Deposited on loan in Dec 1996, with a supplementary deposit made in Oct 1998, and June 2002. |
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