MAJORITY REPORT. 
273 
is not required to be so broad, but it is very intensive.” 
(Middleton, Q. 23,234.) Moreover, they are encouraged, and 
many of them in fact prepare themselves, to take the 
Incorporated Accountants’ examinations. This is as it 
should be, but it is perhaps a matter for consideration 
whether the encouragement might not be more encouraging, 
or alternatively more imperative. Accountancy is after 
all a profession, and on general grounds it is desirable that 
those who in the service of the Government do work which is 
proper to any profession, should be professionally qualified. It 
may be that the ‘‘ intensive training ’’ which the young and 
unqualified auditor receives may make him within his own narrow 
plot as useful as a qualified accountant; but we feel that if a 
professional qualification is of any value, its attainment should 
enable the holder to bring to the discharge of his duties a wide: 
outlook which, even if only in undefined ways, would promote 
the efficiency of the service. Nor in this matter do we think it 
right to overlook the increased respect with which the public at 
large (whether ignorantly or not is irrelevant) would probably 
regard men professionally qualified to do professional work. 
678. In summary, therefore, we do not recommend any change 
in the existing system of auditing the accounts of Approved 
Societies and Insurance Committees, but we consider that every 
effort should be made to keep the proportion of qualified men 
on the staff at as hich a level as is practicable