The Accounting Review Vol. 20 No. 2 1945
CANADIAN EXAMINATIONS.
Abstract
The system of examinations in Canada is an attempt to attain a substantial degree of uniformity within the bounds of a federal constitution, and to retain the practical viewpoint of the profession in various provincial institutes in combination with the centralized administration of a Dominion Association office. The Canadian constitution sets up a federal system under which education, as well as other matters deemed of a local or private nature, is assigned to the provinces. The Dominion Association of Chartered Accountants was incorporated by special act of the federal parliament in 1902, but in its earlier years it was active only to the extent of bringing together those members of the provincial institutes who volunteered to take an additional membership in the federal body. On the whole accountants feel that in Canada they have attained a fair degree of uniformity consistent with the constitutional limitations, and that they reasonably combine the practical viewpoint of those practicing the profession throughout the country with the convenience of a centralized office.
- DOI
- 10.2308/tar-7037392
- Volume
- 20
- Issue
- 2
- Pages
- 204-206
- Language
- en
- Sources
- openalex crossref