19 DECEMBER 1903, Page 16

A HISTORY OF SCOTCH ACCOUNTANTS.

[To THE EDITOROP THE "SPECTATOR."] SIR, —I should be much obliged to you if you could find space to insert the enclosed note in your pages.—I am, Sir, &c., 23 St. Andrew Square, Edinburgh. RICHARD BROWN.

"In connection with the fiftieth anniversary of the incorporation of chartered accountants in Scotland the Societies are preparing for• publication a history of accounting and of the accountant profession. The editor, Mr. Richard Brown, C.A., 23 St. Andrew Square, Edinburgh, would be pleased to receive information as to early forms of accounts or accountants' reports; and as to profes- sional accountants of the eighteenth century or earlier."