14 MAY 1988, Page 23

Called to account

Sir: Occasionally an article in a borrowed copy of The Spectator will stir a Scot from his Old Testament reading, cullen skink and atholl brose to reach for his claymore. But in Tony Hancock's words, 'We're not all Rob Roys, you know.'

Tony Jackson's jaundiced view of the Scottish financial scene (23 April) probably induced a few grimaces on the faces of his target stereotypes but, whatever his views, a journalist should get his facts right. His critical remarks about training for the CA qualification are simply untrue. Any degree now qualifies a graduate to train with a firm of chartered accountants for membership of this institute. And with female students making up over 30 per cent of our trainees, his remarks on 'the grow- ing lad ... in accountancy studies', are about as accurate as some of his other assertions.

Eric Tait

Secretary, The Institute of Chartered Accountants of Scotland, 27 Queen Street, Edinburgh