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Women in accounting: the pioneers

The earliest women to enrol as articled clerks and go on to qualify as accountants

The passing of the the Sex Discrimination (Removal) Act on 23 December 1919 gave women access to the professions for the first time. Within days the first woman signed articles. A few of the names have since become very familiar to us but others have been completely hidden from history.

The recent chance discovery of a list of the first female articled clerks has helped unlock this hidden history, notably revealing the name of the first woman to become an articled clerk - Ethel Mary Lovelock.

It is time now to throw a spotlight on the names of these pioneers and recognise their achievement.

Photograph of the index from an archive register

First ten female articled clerks (by article date)

Name article number date of articles Term
(years)
address employer ACA FCA
1 Lovelock, Ethel 9231 31/12/1919 5 London, EC2 Henry Lovelock 1926 1960
2 Johnson, Zoe Margaret B.A. 9256 20/01/1920 5 London, EC E.E. Johnson (died), Frank Brown n/a n/a
3 Whitering, Bertha B.A. 9405 17/02/1920 3 London, EC Francis William Le Blount Lean n/a n/a
4 Smith, Winifred Mary 9436 24/02/1920 5 Ipswich Francis Goodchild n/a n/a
5 Pearce, Mildred Emily Alys 9527 17/03/1920 5 Dorchester Thomas Alfred Pearce 1925 1932
6 Burt, Eleanor Gwladys 9595 30/04/1920 5 London, EC4 Mark Leicester n/a n/a
7 Hey*, Daphne Mary B.A. 9660 06/07/2020 3 Dewsbury Norman Shaw n/a n/a
8 Watts, Ethel B.A. 9814 21/07/1920 3 London, E1 Sidney Williams 1924 1930
9 Meadows, Constance Mary 9833 20/08/1920 5 Mansfield William Ewart Turner 1926 1960
10 Knowles, Sylvia Marie 9926 15/09/1920 5 London, EC2 Samuel William Hutton 1925 1946

*Although Daphne Mary Hey did not qualify, the next articled clerk with Norman Shaw in Dewsbury was a George Hey (ACA 1935).
An entry from a volume of the Register of Article from the archive
Ethel Lovelock's entry in the Register of Articles

First fifty female members

Name article no. articles under ACA year employment
1 Smith, Mary Harris n/a n/a 1920 May
2 Watts, Ethel B.A. 9814 Sidney Williams 1924 Feb Homersham & Watts, EC4 in 1925; E. Watts & Co SW1 in 1930; ditto in 1939 and 1955
3 Knowles, Sylvia Marie 9926 Samuel William Hutton 1925 Feb Clerk to Barton, Mayhew & Co, EC2 in 1930; on own account, Weybridge and London in 1955.
4 Pearce, Mildred Emily Alys 9527 Thomas Alfred Pearce, Dorchester 1925 Aug With Thomas Pearce & Clayton, Dorchester in 1930; ditto in 1933
5 Meadows, Constance Mary 9833 William Ewart Turner, Mansfield 1925 Oct Clerk to A.C. Palmer & Co, Northampton in 1930; on own account, Bournemouth in 1955
6 Lovelock, Ethel Mary 9231 Henry Lovelock, EC2 1926 Feb Clerk to H. Lovelock & Linnett WC2 in 1930; with same (no longer clerk) in 1937; ditto in 1955
7 Livock, Dora Mary B.A. 10344 Herbert Hall, Norwich 1926 Aug Not in Practice 1930; on own account, SW1 in 1955
8 Barnes-Moss, Alice-Irene (later Clark) 10083 Augustus C Palmer, Northampton 1927 Feb Clerk to A.C. Palmer & Co, Northampton in 1930; ditto in 1939; on own account, Northampton in 1955
8 Keable, Phyllis Gertud 10908 John Martin Burtenshaw, EC4 1927 Feb Not in Practice; 1930 and 1937; Secretary & accountant, Civil Service Housing association SW1, in 1955
8 Dimes, Ruby Kathleen Louise B.A. (later Cotton 12426 Percy Stanley Sykes, W4 1927 Feb Clerk to Percy Stanley Sykes; Not in Practice 1937 and 1939
11 Acland, Elizabeth Margaret (later Gwynne Evans) 10906 Alfred Hall, EC2 1927 Aug On own account SW3 in 1930; ditto 1939 and 1955
12 Carvill, Rosina Queenie 10735 Bruce Rogers McNaught, WC 1927 Mar Not in Practice. 1930
13 Harris, Lynette Mary 10916 John Howard Heaton, Birmingham 1927 Aug F.H. Stokes, Hart & Co; 1930; Yeatman, Harris & co, Durban, South Africa in 1955.
14 Bell, Eileen 10637 William Barkus Ormond, Newcastle 1928 Feb Clerk to Howard, Howes & Co, WC2 in 1937; not in practice, North Shields in 1939
14 Chapman, Edna Mary 11162 William Sleighhome Robinson, Scarborough 1928 Feb Clerk to Robinson, Coulson & Kirby in 1930 and 1937 (no longer clerk); on own account, Scarborough in 1955.
14 Garrett, Evelyn Mary 1119 Joseph Leslie Aris, EC2 1928 Feb Clerk to Pittman & Arris in 1930; Not in Practice  in 1937; own own account, W14 in 1955
14 Hamlyn, Dora Noeline 11441 Alfred T Chennels / David A Jacobs, EC 1928 Feb Clerk to Binder, Hamyn & Co EC2, 1937; PWC statistics expert, 1939; own own account, SE13 in 1955
18 Kemp, Nora Annie (later Wills) 11742 Thomas Westhead, Stafford 1928 Mar Clerk to Wright & Westhead, Stafford in 1930
19 Loring, Grace Lillian B.A. 13464 John Hartley Blackburn, Sheffield 1928 Oct Clerk to Barton, Mayhew & Co, EC2 in 1930; Barton, Mayhew & Co in 1955
20 Irving, Desda Lindsay 12259 William S Clark / John E Myers, WC2 1929 Feb Not in Practice in 1930; Edward Myers, Clark & Co WC2 in 1937; ditto in 1955.
21 Collings, Christine May 12821 John Butterworth, Bristol
Stan McCombie, Biggleswade
1929 Aug Clerk to H Slater & Sons, Cambridge in 1930; Not in Practice 1937; On own account, Bishop's Stortford in 955.
21 Wormald, Annie Horsburgh 11086 Charles Frederick Burton, Sunderland 1929 Aug Not in Practice, 1930; 1937; secretary-accountant at L Dennis & Co. Ltd., Manchester in 1955.
23 Witty, Vivienne Kate (later Arnott) 11289 Thomas Goldie, Kingston-upon-Hull 1930 Ruskin Chambers, Hull in 1930; on own account York in 1955.
23 Brewer, Betty Wooton (later Beech, then Windham-Brown) 11743 Maurice Brewer  / Wilfred Mills, EC4 1930 with Brewer & Knott EC4 in 1937; Brewer & Knott, Mills, Haws, Harper & Co, Waters & Co, Mills, Hawes, Harper & Co.in 1955.
23 Tyacke, Margerye Ruby Schofield (later Clayton) 12663 Thomas Alfred Pearce / Mildred Ethel Alys Pearce, Dorchester 1930 Not in Practice, 1937; Secretary, Lawn Cliff (Flushing) Ltd, Falmouth in 1955.
23 Aston, Mary Cicely Beatrice (later Collett) 13359 Joseph Lester Smith, Birmingham 1930 Not in Practice, 1937; on own account, Rickmansworth in 1955
23 Simmons, Una 13424 Ocar Darton, EC 1930 Not in Practice, 1937; on own account, W11 in 1955
23 Spalding, Adelaide Frederica Howard B.A. 14758 George Curwen Mumford EC 1930 Not in Practice, 1937; Not in practice, Sunny South Laundry Ltd., Worthing in 1955
23 Forrester, Gwendolen Ruth 13202 Clancy Horsfall McKnight, EC 1930 Not in Practice, Clay Catchpole & Co., 1937; on own account, Colchester in 1955
23 Bryant, Violet Evelyn B.A. (later Eyles) 15290 Henry Arthur Van de Linde, EC 1930 Not in practice, Woking in 1939; ditto in 1955.
31 Lauder, Kathleen Maureen (later Carbery) 13549 Ethel Watts, EC 1931 Not in Practice ,1937; on own account Sanderstead in 1955
31 Pearce, Margaret Emily 13571 Horace William Pearce, Portsmouth 1931 With Pearce, Son & Pearce in 1937; with Pearce, Son & Pearce and M.R, Cobbet & Co in Portsmouth 1955.
31 Wharton, Marjorie Evelyn (later Philpot) 13974 Marmaduke Lesley Chapman, Whitby 1931 Not in Practice , 1937; on own account, Pickering in 1955
34 Mannington, Marjorie 14878 Herbert Wilmot Sydenham, EC 1932 With Sydenham, Snowden, Nicholson & Co, EC4 in 191939;Ditto in 1955
34 Richards, Elizabeth Mackie 14523 Clarence Wintle, Birmingham 1932 With Charlton, Long, Houghton & Wintle, Birmingham in 1937; own own account, Birmingham in 1955
34 Girling, Marian Gertude 14684 Geoffrey Crawford Bensuan-Butt, Colchester 1932 With Thomas A Pearce & Clayton, Dorchester in 1937; Not in Practice, Fisons Ltd, Felixstowe in 1955.
34 Paterson, Kathleen May 15047 Clement Gadsby, Cardiff 1932 Not in Practice, Mars Confectioners, Slough 1937; with R.H. March, Son & Co, Cardiff in 1955
34 Willey, Florence Jessie Louisa M.A.  16624 Lynette Mary Harris / Frank Harold Stokes WC2 1932 With Frank H Stokes & Co in 1937; on own account, Cambridge in 1955
34 Thrupp, Hermine Magdalen B.A. (later Clutton-Brock) 16224 Edward P Quartertmain Carter, WC 1932 Not in Practice, Aston Park School, 1937; H.M. Clutton-Brock & Co, Newbury in 1955
40 Unsworth, Marie Cecilia (later Glenton) 14753 Stanley Marsh, St Helens 1933 Not in Practice, 1937; Not in Practice, Warrington in 1955.
40 Vallance, Dorothy 16020 Thomas Higson, Nottingham 1933 With Jacob, Cavenagh & Skeet, Birmingham in 1937
40 Evans, Sarah B.S.C. (later Daniel) 17014 Ethel Watts WC2 1933 Not in Practice, Mars Confectioners, Slough 1937; Not in Practice, Gravesend in 1939. Ammanford, Carmarthenshire in 1955.
43 Hudson, Doris Violet (later Billington) 15326 Frederick James Howett Jones, WC 1934 Not in Practice, Mars Confectioners, Slough 1937; Slough in 1955
43 Baird, Dorothea Evelyn (later Mathias) 15436 A.W Dalling, Brighton 1934 Not in Practice, Hove, 1935; ditto in 1938
43 Janes, Dorothy Maud (later Watts) 15832 Dudley R Wood/Charles H Clementon, Canterbury 1934 Not in Practice, 1935, Dartford ; ditto in 1940
43 Elder, Margaret Meikle (later Knox) 16772 J.L. Hutchinson, North Shields 1934 With T.E. Rowell, North Shields 1937; On own account, Claygate, Surrey 1959
43 Vaughan, Dorothea Mina B.A. (later Pyke) 17703 Geoffrey Rowley Bostock, EC 1934 Not in Practice, Baird & Tatlock in 1937; D.M Vaughan & Co (London & Edinburgh) in 1955
43 Sanderson, Naomi 16177 William Edwards Edmund Newman, Preston 1935 Not in Practice, The Incorporated Froebel Education Institute, 1937
49 Plant, Gladys Georgina (later Rowlings) 16441 Sidney Thomas Pevison, Wolverhampton 1935 Not in Practice in 1937, Bilston, Staffs; ditto 1938
49 Lund, Kathleen Annie Eva (later Robson) 17311 Robert J Crowe, Newcastle/ Douglas P Lund WC2 1935 With Pearson, Lund & Co in 1937; Not in Practice, Maidenhead in 1939; Solihull in 1955
49 Wathes, Janet Elizabeth Mary 17581 Eric Anthony Titley, Birmingham 1935 With H. H. Sherwood & Co, Birmingham in 1937; ditto in 1955
49 Barnholdt, Julia Britta (later Skeet) 17564 Alexis Jacob, Birmingham 1935 With Jacob, Cavenagh & Skeet, EC2 in 1937 and 1939; Totteridge in 1955.
49 East, Vera Francis (later Longhurst) 17592 William John Dowdell, EC3 1935 With John Baker & Sons, EC3 in 1937; John Baker, Sons & Bell in 1955
49 Kelly, Kathleen Mary 17186 Andrew Ednie, EC 1935 On own account SW7 in 1937; Cape Town South AFrica in 1955
49 Burton, Vera Mabel (later Bell) 16801 Albert Willmott, Biggleswade 1935 With Bell, Watts, Mcombie & Knowles, Bedford in 1937; Bell & Co in 1955
49 Todd, Judith Mary * TBC A.J. Adams, Manchester 1935 Not in practice, The Society for Cultural Relations with the USSR in 1939; Central Books Ltd in 1955

After the 1930 List of Members, the date of associateship no longer gave months. We have therefore assumed everybody who became associates did so on the same day.

* Todd was not in the first 101 articled clerks

One of the first 101 articled clerks passed her final exam but does not seem to become an ICAEW member. Marjorie Rodway Stephens (the 80th female articled clerk), daughter of Rodway Stephens FCA, passed her final in 1934 and at some point emigrated to Australia, where she died in 1988.

First female ACA outside of London: Mildred Emily Alys Pearce (Dorchester)

First Welsh female ACA: Kathleen May Paterson (Cardiff)

First female Chartered Accountants as employers

employer articled clerk article number date of articles ACA notes
Smith, Mary Harris Charlesworth, Eslie Margaret 11823 16/04/1923 N/A
Pearce, Mildred Edith Alys Tyacke, Margerye Ruby Schofield 12663 10/06/1924 1930 Pearce took over when her father died
Watts, Ethel Lauder, Kathleen Maureen 13549 08/07/1925 1931
Harris, Lynette Mary Willey, Florence Jessie Louisa 16624 07/05/1929 1932 articles completed under Frank Stokes
Watts, Ethel Whiting, Ida Muriel 17732 09/01/1930 N/A
Harris, Lynette Mary Edwards, Joyce 17873 18/10/1930 1936
Beech, Betty Wooton Lewis, Norah Ellen 18311 30/03/1931 1936
Beech, Betty Wooton Stephany, Amalia Harriott 18413 27/05/1931 N/A Beech took over from Carter Pegg

Mildred Pearce became the first female accountant to have a male articled clerk - Maurice Willelm Gulliford - but she died (1933, aged 54) before he completed his articles. He achieved 11th place in his Intermediate exams in May 1933, 4th certificate of Merit in his final examination in November 1935 and became an ACA in 1936.

First ten female Fellows of the ICAEW

Name ACA FCA
1 Smith, Mary Harris 1920 1920
2 Watts, Ethel 1924 1930
3 Pearce, Mildred Ethel Alys 1925 1932
4 Harris, Lynette Mary 1927 1937
5 Baird, Dorothea Evelyn 1934 1940
6 Burton, Vera Mabel 1935 1941
6 Pike, Margaret Wentworth 1936 1941
7 Hamlyn, Dora Noleine 1928 1942
7 Collings, Christine May 1929 1942
7 Pearce, Margaret Emily 1931 1942
7 Miller, Dorothy Helen 1936 1942

Notes and points of interest

Of the first 101 (the number that 3 whole volumes of the Register of Articles covers) articled clerks:

  • 66 went on to become ACAs. 
  • 11 were employed by a man with the same surname (most likely their father). 
  • Outside of London, Birmingham had the most articled clerks (6), followed by Dorchester (3).
  • 5 employers died during a women's articles.
  • 3 of the first 50 female members worked for Mars Confectionery in Slough
  • 5 female articled clerks passed their final exams, but have as yet not been identified in the List of Members due to possible change of name.

All the articled clerks were unmarried, apart from one. Elizabeth Margaret Acland (the 11th female ACA) was a widow, but later remarried Herbert G Evans, also a Chartered Accountant. He was a decorated soldier in WW1. He went on to employ Elisabeth's sister, Gwyneth Sybil Acland (later Emerson, ACA 1941, FCA 1949) as an articled clerk in 1938.

Anne Elizabeth Dickson (the 15th female articled clerk) was articled to Lawrence Robert Dicksee, who is considered to be 'the father of modern accounting'.

Ruby Dimes (the 8th female ACA) was articled to Percy Stanley Sykes who was decorated in both WW1 and WW2

Edna Acton Herring-Shaw (48th female articled clerk) did not qualify as she died in 1928, aged 24. She had passed the Preliminary exam in May 1924.

Beryl Mae Marsh, the 72nd female articled clerk (55th female ACA) took 8 years to finish her training, due to two bouts of illness and the death of her employer, Harry Hackett.

Margaret Tyacke (23rd female ACA) was articled to Thomas Pearce and when he died his daughter Mildred Pearce took over as employer. Tyacke later married Pearce's partner Francis Clayton in 1940.

Dorothea Vaughan (43rd female ACA) married scientist Magnus Pike in 1937, but continued to practice under her maiden name.

Photograph of a hand written note in the register of articles ledger
The note in the Register of Articles relating to delays in Miss Marsh's training

Sources

The sources of information used for this page are the ICAEW Register of Articles, stored in the ICAEW archive at the London Archives; various editions of the ICAEW Directory of Members; ICAEW exam results published in The Accountant; and various family history resources such as the 1921 Census of England & Wales and the 1939 Register of England and Wales.

The order of lists may change in the future if new information comes to light, particularly with regard to married names.

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