The accountants' directory for 1877 compiled by Alfred Harper and published by Williams & Strahan provides a snapshot of the membership of the first professional bodies for accountancy in the 1870s, just a few years before the establishment of the ICAEW. It includes details of members from a number of professional bodies before they merged to form the institutes we know today.
The directory also contained 'advertisements' which listed the members of councils for each of the Institutes.
The first professional bodies were established in Edinburgh and Glasgow (1853) and Aberdeen (1866). These were followed by the Incorporated Society of Liverpool Accountants (1870), the Institute of Accountants (1870), Manchester Institute of Accountants (1871) and the Society of Accountants (1872). Another society was established in Sheffield during 1877, but this falls after the compilation date for this edition of the directory.