Accounting entrance exams from 130 years ago
Posted by Christie Malry on March 23, 2010 at 4:00 pm
The discussion of whether Latin should be in the curriculum, which extraordinarily upset some people on the left enough that they decided to whine to Bellagerens about it, reminded me of something I'd read about accountancy entrance exams from when the modern accountancy bodies we know and love today were fledgling organisations. But I couldn't remember the source. So I wrote to Malcolm Anderson, who was one of the authors of the fantastic book The Priesthood of Industry about the origins of the accounting profession, and he helpfully gave me some academic references to hunt through.
Eventually I found what I was looking for, in Francis W. Pixley's 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 (1897). A key strategy of the early forefathers of the profession was to make it as exclusive as possible. Accordingly, the ICAEW's founders made it a virtual requirement that all wannabe chartered accountants had a university degree. But they wanted to be fair to those that did not, so they permitted those seeking articled clerk positions an alternative. They could, instead, sit an academic exam with the following papers (Pixley, p.4):
(1) Writing from Dictation.
(2) Writing a short English Composition.
(3) Arithmetic.
(4) Algebra, to quadratic equations (inclusive).
(5) Euclid (the first four books).
(6) Geography.
(7) History of England.
(8) Latin (elementary).
(9) Any two of the following subjects, one of which, at least, must be a language, to be selected by the candidate:–
(1) Latin; (2) Greek (ancient); (3) French; (4) German; (5) Italian; (6) Spanish; (7) Higher Mathematics; (8) Physics; (9) Chemistry; (10) Animal Physiology; (11) Zoology; (12) Botany; (13) Electricity, Magnetism, Light and Heat; (14) Geology; (15) Stenography.
In a brief article for Accountancy magazine in July 2007, Anderson notes that this test was designed specifically to keep the riff-raff out. But is it even conceivable that any 18 year old today could pass such a test?




