Society of Incorporated Accountants and Auditors examinations
The Knowledge guide to ICAEW examination papers has been developed to help you track down the examination papers and their associated publications through the years. On this page we focus on sources for material relating to the examinations of the Society of Incorporated Accountants and Auditors.
The Society of Incorporated Accountants and Auditors was founded in 1885 and merged with the Institute of Chartered Accountants in England & Wales in 1959.
The society first held examinations in 1887 but in the early days admission to the Society was mostly gained through election by the Council. In 1889 further by-laws expanded the scope of the examinations to cover clerks articled to members and students with accounting experience. Further background to the establishment and development of examinations at the society can be found in the History of the Society of Incorporated Accountants 1885-1957 by A.A. Garrett.
Questions set between 1897 and 1916/17 were reproduced in the annual lists of members.
Between 1885 and 1908, the society was called the Society of Accountants and Auditors. The Library holds a complete set of the List of members, articles, bye-laws, examination papers and library catalogue, 1887-1907/08 for the Society of Accountants and Auditors.
The Yearbook of the Society of Incorporated Accountants and Auditors (which was published between 1908/09 and 1948) contains examination papers until 1916/17.
Examination questions were reproduced in the biannual publication Questions set at the preliminary, intermediate and final examinations, 1887-1959 which was published in 146 volumes. The Library holds volumes for November 1949 to November 1959.
The journal, Incorporated Student's Telephone, contains the questions set at the Society of Incorporated Accountants and Auditors (SIAA) examinations with answers prepared by the directors and tutors of H.Foulks Lynch. The Library holds a set of the journals for 1910 to 1957.
Pass lists for the Society of Incorporated Accountants and Auditors were published in both The Accountant and in the Incorporated accountants' journal with complete sets of each title available in the Library collection.
The entries published in the Incorporated accountants' journal are the clearest source to look at and include details that are sometimes omitted from the equivalent lists in The Accountant (e.g. the name of the firm that a candidate was associated with). In some cases only the order of merit has been published in The Accountant, with the full list of successful candidates only appearing in the Incorporated accountants' journal.