RESTRICTIVE LEGISLATION AND ITS CONCOMITANTS.
The accounting legislative year beginning January 1, 1945, may mark a turning point from whence the licensed profession can say, "In this year the wise choice was made between principle and expediency," or, on the other hand, it may see the enactment of legislation that confers a form of state license to practice on large groups of individuals who have not been willing or able to meet the requirements for the recognized and established certificate. In exchange for this widened licensing the profession would receive a shadowy kind of questionable protection against so-called unlimited practice, in the form of some sort of restrictive legislation. The agitation for two-class legislation is not new; some fourteen states have such laws now, and every year its proponents renew the struggle for its enactment in other states. In these circumstances an analysis of the benefits alleged to flow from such legislation is warranted. And perhaps, just as warranted is an examination of the dangers to be encountered and the injuries likely to be sustained by the profession, as the result of such enactment.
- DOI
- 10.2308/tar-7037377
- Volume
- 20 (2)
- Pages
- 198-200
- Language
- en
- Export
- BibTeX
- Sources
- openalex crossref