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A quarter of a century ago there was a financial barrier to becoming a chartered accountant. In those days the articled clerk received little, if any, salary for his opportunity to do client work, and had to pay for his own correspondence course to get him through his examinations. Now the latter themselves are the barrier, and the student accountant expects a fair salary with training provided to enable him to meet the demands made on the public practice accountant.
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© MCB UP Limited
1983
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