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Examinations during Wartime: serviceman overseas

During the Second World War changes were made to exam regulations to aid articles clerks who volunteered or were called up to serve in the armed forces. In addition to this many accountants took exams while on active service and while held in Prisoner of Wars Camps.

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During the Second World War changes were made to ICAEW exam regulations to aid articles clerks who volunteered or where called up to serve in the armed forces. In addition to this, many accountants took exams while on active service and even while held in Prisoner of Wars Camps.

As well as for Prisoners of War, arrangements were made for men serving overseas to take examinations locally, presumably once the tide of the war had turned and there were safer areas and time for study.

It was announced in The Accountant, in May 1944, that discussions were underway with the Naval, Army and Air Force authorities 'with a view to enabling those who were serving as articled clerks when joining the forces to sit for their examinations during services with the forces'. The Accountant stated to report exam success from servicemen overseasin September 1944 (August 1944's exams).

Below is a list of those servicemen who were reported to have passed either the Intermediate of Final examination:

  • ALDERSON, Alan Thompson

    Final examination August 1944 while with the RAF in Southern Rhodesia

    Articled with R.J Crowe, Newcastle. ACA 1946, not in practice (Members' List 1947)

  • BIRKETT, J.B.

    Final Examination in November 1945, while serving with the Royal Artillery, India Command

    Articled with I.J.G Babbage, London. ACA in 194* working with XXX

  • CLARK, Laurence Henry

    Final Examination  (17 Aug 1946 in The Accountant)

    Articled with D.V. House, London. ACA in 1946 working with Harwood Banner, Lewis & Mounsey, London

  • DARLINGTON, Thomas George

    Final exam in August 1944, while serving with the RAF S.E.A.C. (Kandy, Ceylon)

    Articled with E.E. Botes. ACA in 1946 working for Westminster Bank (not in practice) 

  • DAYNES, John

    John DAYNES b.11 June 1921

    Final Examination (Aug 1944), articled with W.C. Buxton, Bury. ACA in 1946. worked for C.M. Merchant & Son Savings Bank

  • EVANS, Ancrum Francis

    Intermediate Examination in June1945, while serving as Captain (93997) in the Honourable Artillery Company attached the East African Artillery, SEAC.

    Articled with A.H. Hillyer,. ACA in 1946. Not in practice 1947 and was practising by 1950.

  • FAY, Thomas Edward
    Final Examination in June 1945, while serving with the RAF, CMF

    Articled with A.T. Buckingham. ACA in 1945 working with Lionel H Lemon & Co
  • FLOWERS, Frederick Richard
    Final Examination in November 1945, while serving with the RAF, Central Mediterranean Force

    Articled with G.T.E Chamberlain. ACA in 1946 working for Baker Brothers, Halford & Co.
  • GARNETT, Kenneth Clayton
    Final examination in June 1945, while serving with the RAF, Aden Command.

    Articled with P.E.Smith. ACA in 1946 working for Garnett, Depledge & Lewis.
  • GEE, Frederick Malcolom
    Final Examination in November 1945, while serving with the Royal Navy

    Articled with J. Seedhouse, Birmingham. ACA in 1946, Not in practice (Members' List 1947)
  • HAYLLAR, Richard Frank
    Intermediate Examination in May 1947, while serving with the Royal Artillery. 

    Articled with J.H. Penfold, Brighton. ACA in 1949 working with Gundry Cole & Son, London (List of Members, 1950)
  • JONES, R T
    Passed the Intermediate examination in May 1948. Articled with R.T. Janney, Birmingham
  • KERSHAW, L.awrence Morris
    Final Examination in November 1946, while serving with the BAOR

    Articled with J.Harrison. ACA in 1947, working for Harrison, Son, Hill & Co.
  • NEY, Kevin Philip

    Final exam in November 1945, while serving as an Acting Sub-Lieutenant in the Royal Navy Volunteer Reserve. Intermediate examination passed in January 1941.

    Articled with J.M. Harvey, Liverpool. ACA in 1946 working for Chalmers, Wade & Co, Liverpool

    Notes: Served on the following ships:

    • HMS Hilary (April 1943)
    • HMS Roberts (December 1943)
    • HMS Venerable (September 1944) 
  • POWELL, Charles Henry William

    Final Examination November 1945, while serving as a Pilot Officer, RAF in the Mediterranean Expeditionary Force (M.E.F.)

    Articled with W. Broad, London. ACA 1946, working for William S. Ogle & Co.

  • STOKES, Edward Philip
    Final Examination in November 1945, while serving with the British Army of the Rhine (BOAR)

    Articled with W. Rayner. ACA in 1946 working for the Companhia Carrio de Ferro de Lisbao.
  • STOKES, George Rose-Innes Masters
    Final Examination in November 1946, while serving with the MEF

    Articled with H Read. ACA in 1949 working for Deloitte, Plender, Griffith & Co., London
  • TAYLOR, Francis Emerson
    Final Examination in November 1945, while serving with the RAF (BOAR)

    Articled with A.W Mills. ACA in 1946 working for FR Taylor & Son, Worthing
  • TURNER, G
    Intermediate examination in June 1945, while serving with the RAF, Ismalia.

    Articled with J.B. Ross. ACA in 19xx working for xx
  • WILSON, Geoffrey Bertram
    Final Examination in November 1946, while serving with the MEF

    Articled with G.C. Sagar. ACA in 1951 working in practice, Manchester
  • WOOTON, Robert Charles Sutton

    Immediate Exam (17 Aug 1946 in The Accountant), articled with J.R. Riddell, Shrewsbury while serving in the RNVR.

    ACA in 1950, working for Cooper Crothers & Co, New York, USA.

  • YOUNG, Ernest Leonard
    Intermediate Examination in June 1945, while serving with the Army GHQ, MEF

    Articled with O.Hill. ACA in 1949 working for FH Bennet & Co.