Accountancy Ancestors: Incorporated Accountants' Journal

The Society of Accountants and Auditors was founded in 1885 and was initially established in opposition to the Institute of Chartered Accountants in England and Wales. The relationship later evolved to friendly rivalry and co-operation (History of the Society of Incorporated Accountants, foreword).

Members of the Society were known as 'Incorporated Accountants' and used the designations ASAA (Associate) and FSAA (Fellow). In 1905 a new rival body "conjectured that as an 'incorporated society of accountants' its members were 'incorporated accountants'" (History of the Society of Incorporated Accountants, p51) prompting much outrage amongst the membership of the Society of Accountants and Auditors. The dispute reached the High Court of Justice in January 1907 and the subsequent judgement protected the use of the term 'Incorporated Accountant' for members of the the Society of Accountants and Auditors. However, prompted by the 1907 judgement, the society changed their name to the Society of Incorporated Accountants and Auditors on 30th June 1908 and this name was used until 1954.

The society went by the name of the Society of Incorporated Accountants for the last three years of its existence, between 1954 and 1957. In 1957 the Society integrated with the Institute of Chartered Accountants in England and Wales. The majority of members joined the Institute of Chartered Accountants in England & Wales (ICAEW) while most of the remainder joined the Institute of Chartered Accountants in Ireland (ICAI) or Institute of Chartered Accountants in Scotland (ICAS).

The Incorporated Accountants' Journal was first launched as a quarterly periodical in June 1889. The journal quickly established itself and in 1895 became a monthly publication (published on the first of every month).

In October 1938 the journal was relaunched under the name Accountancy with a new remit to "appeal to and cater for all members of the the accountancy profession and not only those who are Incorporated Accountants" (Walter Holman, the then President writing in Accountancy in October 1938 - page 12). The Incorporated Accountants' Journal had been the Society's organ and devoted most of its space to proceedings and other matters of interest within the society, whereas the remit for Accountancy saw the focus move from the Society to issues affecting the wider profession. For further detail, see our page on Accountancy magazine which has also been included in the obituaries index.

1889-1938 (all issues indexed)

44 obituaries are listed in the obituaries index from this journal.

The index includes all obituaries published within the journal except for one line announcements of death or references to deaths made in Council sessions. The majority of obituaries indexed are for Incorporated Accountants but the listing also includes other persons of prominence in the wider accountancy profession, the legal profession, government and society.

In 1914-1918 a number of obituaries were also published for clerks who were killed in action (in these instances the name of the firm is stated or if this is not given, the name of the member the clerk was articled to).

90 portraits are listed in the portraits index from this journal.

The portraits index includes details of photographs of individual members, named members in group photographs and caricatures published in the journal.

19 assorted illustrations are listed in the illustrations index from this journal.

A small number of non-portrait photographs were published in the journal ranging from illustrations of Incorporated Accountants' Hall to the Presidential Badge of Office. These are included in the list of general illustrations.

The Incorporated Accountants' Journal published lists of members who had been wounded, missing, taken prisoner, mentioned in despatches or awarded medals during the First World War. Details for 188 individuals are recorded in this index (110 recording deaths, 78 recording other news).