Accountants House 170 Queen Street Melbourne 3000, Australia Telephone Telex ASAML

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AUSTRALIAN SOCIETY OF r ACCOUNTANTS AUSTRALIAN SOCIElY OF ACCOUNTANTS (Incorporated InA.C:r.) Accountants House 170 Queen Street Melbourne 3000, Australia Telephone 606 9606 Telex 32283 - ASAML Cable & Telegraphic Address "INTEGRffY" Melbourne M~ ~ ~iv... ~ P,J t.j C 4a...: j-~.'j'~ ~ EMB/jm 14 January 1985 Professor R.J. Chambers, 18 Amy Street, BLAKEHURST, NSW 2221. Dear Ray, Happy New Year to you! I have been following the progress of your discussions with some of my directors, and a little birdie tells me you are very interested in the Society's history. You might recall Jim Wicks, the Society's ex Director of Committee Administration and Special Projects, who was on the staff for some 29 years. I have had Jim looking at a project on behalf of the Society with the proposed title "History of the Society". We are at the stage where a proposed outline is being compiled, and are looking for a suitable author to do the job for us. Perhaps after you have read Jim's second report (copy attached), you might care to give me a quick buzz to discuss the matter further. I look forward to hearing from you. Yours sincerely, ~- (r E.M. BADAWY, Executive Director. Enc.

1. Australian Society of Accountants PROPOSED HISTORY OF SOCIETY Second Report to Executive Director By J.A.K. Wicks - 17 December, 1984 ",", This report follows my report of 10 August and deals mainly with the second of the three requirements for a History which were set out in that report, i.e. [b] Writing a draft - chapter headings contents, etc. It is assumed that item [a] set forth below is in hand:- [a] Preservation, cataloguing and assessment of archival material. The third item is in my hands but I would like some more positive indication that a History is to be written before I proceed. [c] Collecting information from senior members. If a History is to be published with a target date of November 1985, all three of the above requirements will need to be undertaken without delay. 2. Outline of Contents - Attached is an outline of what could be the contents of the History showing chapter headings and contents of each chapter. I have assumed that it is the intention to cover in outline, the contents of the 1887-1962 History so that the new volume will stand alone. APPENDIX "A" In completing this outline, I had recourse to a fairly wide range of histories and the second appendix gives the particulars of the books I consulted. APPENDIX "B" The arrangement of the majority of the histories is chronological but the better ones divide the subject area into topics which makes for more interesting reading. In this outline I have arranged the chapters by the main topics and within each chapter the order would be chronological. 3. ACTION REQUIRED - I would suggest that the matter be now referred to the Publications Department of the Society and they consider: [a] The appointment~of a joint publisher - It would be of advantage to sales to have an outside publisher pushing the book. [b] The appointment of an Author - For the book to be a success, the author should be well known. If it is possible to find an author in the accounting profession that would be excellent. I f not one of the well known Victorian historians could be approached. These two jobs will need to be done expeditiously if a publication date of November 1985 is to be achieved. I am happy to assist further in this project but in a research capacity only. cb/oll2e /--~~ J.A.K. Wicks, Dip.-CO;., FASA, FCIS 19 December, 1984

....1 ". APPENDIX "A" Australian Society of Accountants PROPOSED HISTORY OF SOCIETY Second Report to Executive Director CON TEN T S Foreword by the President Contents Chapter headings Introduction lead in to following chapters CHAPTERS 1. Antecedent Bodies 2. Entry to Society Commonwealth Institute of Accountants Federal Institute of Accountants Association of Accountants of Australia Amalgamation Australasian Institute of Cost Accountants Unity of Profession Institute of Affiliate Accountants Examinations of antecedent bodies Combined examinations Vatter & Martin Reports 1963 New Education Policy 1965 Qualifying Examination etc. Senior Associate- CPA Provisions 3. Professional Development Visiting lecturers Divisional activities National courses National conventions EDP courses Farm Management Accounting Specialised courses

- 2-4. Research Activities Annual Research Lectures Awards for Meritorious Works Treatise Award Society "Accounting Research Committee" Accounting Research Foundation 5. Registration of Accountants 6. Overseas Relations 7. Professional Conduct 8. Publications 9. Commercial Legislation Action by antecedent bodies Submission to Victorian Government 1954 PARB's of Queensland and N.S.W. Victorian Members Referendum 1963 Statutory Control South Australian Enquiry New South Wales submission Asian & Pacific Congresses Representation in South-East Asia IFAC IASC International Congresses Disciplinary Procedures By-Laws for Conduct Ethical Pronouncements Publication Disciplinary Findings Ethics - accountant not in practice,- The Australian Accountant A.S.A. Bulletins Statements of Accounting Practice Members' Handbook other Publications Joint Publications Uniform Companies Legislation Bankruptcy Legislation Decimal Currency Other

..., " - 3-10. Government of Society 11. Premises for Society 12. Administration 13. Other 14. Divisions Divisions & Voting Power New Divisions Branches & District Groups Executive Article Changes Committee Structure Sydney Building Exhibition st., Melbourne Hobart Queen st., Melbourne Brisbane Registrars to Directors Head Office Divisions Society Library Membership Growth Finances Brief accounts of each Division Victoria New South Wales Queensland South Australia Western Australia Tasmania A.C.T. cb/01l2e:p.2-4 19.12.84

... - rr1~ '_'" I ~., ':' APPENDIX B Australian Society of Accountants PROPOSED HISTORY OF SOCIETY BIBLIOGRAPHY ["T" indicates contents arranged thematically, indicates arranged chronologically] ACCOUNTING PROFESSION 1. KENLEY W.J., "History of the Australian Society of Accountants and its antecedent bodies 1887 to 1962". Published by Australian Society of Accountants 1962. p.p. 93. The Society decided to mark the 75th Anniversary of the formation of the Incorporated Institute of Accountants of Victoria with the publication of this volume. It gives in a few pages a summary of the history of the three antecedent bodies, the Commonwealth Institute of Accountants, the Federal Institute of Accountants and the Association of Accountants of Australia. The ten-year history of the Australian Society of Accountants from 1952 to 1962 is covered in twenty-three pages under the headings of Examinations & Education, Continuing Education, Registration of Accountants, Recognition of Society Qualifications Overseas, Publications, Research Activities, Libraries, Activities in South-East Asia, the Australasian Institute of Cost Accountants, Coat of Arms, Professional Conduct and Premises for the Society. "T" 2. "Commonwealth Accountants Year Book 1936" published by the Commonwealth Institute of Accountants as a Jubilee Year Book. p.p.215 Contains 55 pages of historical survey covering the period 1886-1936, full listings of past councjls, annual report of General Council for 1936 and Divisions for 1936 and-full listings of names and addresses of all members making approximately 215 pages in all. 3. GOLDBERG L.,"The Florescent Decade, Accounting Education in Australia 1945-1955" Published by Accounting Association of Australia & New Zealand. p.p. 58. The emphasis is on education for accountancy but the writer outlines the history of the various accounting bodies. Particular emphasis is given to the decade post World War 11 prior to the formation of the Australian Society of Accountants. 4. LEE Ruth, "Know Your Society: Beginnings". Article published in March 1978 issue of The Australian Accountant p.p. 6. The author deals with the history of the antecedent bodies and includes some historical detail and social photographs of great interest. "T"

5. - 2 - GRAHAM A.W., "Without Fear or Favour, A History of The Institute of Chartered Accountants in Australia 1928-1978". Published on behalf of the Institute by Butterworths pty. Ltd. p.p. 150. Published to recognise the Institute's 50 years Jubilee the author the former General Registrar of the Institute writes a very interesting story of the early days of accounting and the;formation and progress of the Institute. "T" 6. MARSHALL N.J., "A Jubilee History 1928-1978" published by The Institute of Chartered Accountants in Australia - Victorian Branch 1978. 126 p.p. Deals with the history of the Victorian Branch of the Chartered Institute since 1928. Eighty-seven pages devoted to activities of the Division and then a number of charts to show the origins of a number of Melbourne accountancy firms. _ OTHER PROFESSIONS AND ORGANISATIONS 7. FREELAND J.M., The Marketing of a Profession, A History of the Growth and Work of the Architectural Institutes in Australia. Published in 1971 by Angus & Robertson in association with The Royal Australian Institute of Architects. p.p. 296. A "warts and all" story of the architectural profession in Australia written in readable detail dealing with the profession's origins in all States of Australia. The activities of the various Institutes and of the RA la after its formation are dealt with in considerable detail and the actions of the people involved are dealt with in full. Considerable biographical information is given of former Presidents of the Institute. 8. SMITH E. HILMER "History of the Legacy Club of Sydney". Published in 1944 by the Legacy Club of Sydney. p.p. 224. A chronological history of the Club from 1927 to 1936 with a chapter for each year. Within each chapter events described under more or less standard headings. 9. HALL A.R. "the Stock Exchange of Melbourne and the Victorian Economy - 1852-1900". Published by Australian National University Press 1968. p.p. 267. A history of the Stock Exchange of Melbourne and its antecedents with a great deal of background information dealing with the Victorian economy. A combination of chronological arrangement with thematic treatment. "c" & "T" 10. MENADUE, J.E. "A Centenary History of the Australian Natives Association" - 1871-1971. Published in 1971 by the Horticultural Press p.p.425. A long and detailed chronological history of the Association with copious dates and names. Chronological in order each lodge is dealt with in detail on its formation. n 11. HUGHES-JONES R.N. "Wm. Noall & Son" Published by Firm p.p. 66. A short history of the stockbroking firm in chronological order giving a fair deal of background information on the economy and history of Victoria.

,.. / (~I t:.r- - 3-12. DENE, A. "The Returned Sailors & Soldiers Imperical League of Australia - Its Drigins, History, Achievements and Ideals". Published by the League 1927. p.p. 163. Divided into two parts the first dealin~ with the period 1916-1926 and the second 1926-1936. Part 11 is divided into chapters which each deal with a year. The contents of each chapter is outlined in a synopsis. 13. KRISTIANSDN, G.Z. "The Politics of Patriotism - The Pressure Group Activities of the Returned Servicemens League". Published by Australian National University Press 1966. p.p. 286. The author, then Assistant Professor of Political Science, University of Taskatchewan had full access to the records of the RSL which deals with the "pressure group activities of the organisation. The book is divided into three parts. The first deals chronologically with the history of the RSL as a pressure group and the second deals with the anatomy of the RSL as a pressure group. The last part reaches some conclusions as to the RSL as a pressure group. "c" & "T" 14. CAMPBELL, E. "The Rallying Point - My Story of the New Guard". Published by Melbourne University Press 1966. p.p. 184. Personal account of his founding of the New Guard organisation in chronological order with much mention of various political personalities and Australian events. cb/dd76e 17.12.1984