Title:	A Public Expert in Matters of Account’: Definingthe Chartered Accountant in England and Wales
Authors:	Malcolm Anderson , John Richard Edwards & Roy A. Chandler
Keywords:	ICAEW, professionalisation, grandfather clauses, permissible activities
Issue Date:	Nov-2007
Publisher:	Routledge
Description:	This study addresses the attempts by the Institute of Chartered Accountants in England and Wales (ICAEW) to set its professional boundaries based on the performance of work in order to create a definition of the specialist chartered accountant or ‘public expert in matters of account’. The article, located in the 1880–1900 period, provides an insight into the activities and arenas in which chartered accountants could engage. The complexities associated with this demarcation between permissible and non-permissible activities, revealed through a series of ‘test cases’, were exacerbated by the ‘grandfather clauses’ contained in the ICAEW’s Royal Charter.
URI:	http://196.189.45.87:8080/handle/123456789/104397
Appears in Collections:	Accounting and Finance

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