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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

    No. 243119 Captain George Rose-Innes Stokes DFC,  Glider Pilot Regiment. Was Prisoner of War from 1944-1945.

    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.
In sections of The Accountant that reported on exam results of the Society of Incorporated Accountants and Auditors (SIAA, merged with the ICAEW in 1957) it lists names of people who have passed exams 'while serving in the armed forces'. It does not however state whether they are overseas or in the UK, but we have included those names below for completeness.
  • ALCOCK, Dennis Walter

    No. 196167 Flight  Officer Denis Walter Alcock, RAF Accountant Branch.

    Articled with Edward Moore & Sons. Passed ISAA Intermediate Examination in December 1943. Became Associate of ISAA in 1948. Secretary of Sweet Maxwell Ltd, WC2 in 1955.

    Became ACA 1958, FCA1960.

  • BYLES, Douglas Roussell

    No. 335018 2nd Lieutenant Douglas Rousell Byles,  Pioneer Corps

    Articled with Buzzacott, Lillywhite & Co, Epsom. Passed SIAA Final Examination in July 1943. Became Associate of SIAA in 1944. With Binder, Hamlyn & Co, EC4 in 1955.

    ACA 1955 FCA 1960.

  • HALSEY, Charles Stanley

    May be No. 6208213 Private C. S. Halsey, 2nd Bn. Middlesex Regiment (wounded in France in 1940)

    Articled with Leyton Borough Treasury Department. Passed ISAA Intermediate Examination in December 1943. 

  • HILL, Donald James

    Military service unknown

    Articled with Mellors, Basden & Co. Passed ISAA Final Examination in December 1943. Became Associate of ISAA in 1944, Secretary of F. Troy & Co Ltd SE1 in 1955.

    ACA 1958, FCA 1960.

  • HODSON, Alan Nelson

    No.137038 Flight Officer Alan Nelson Hodson, RAF Accountant Branch

    Articled with Bury Borough Treasurer's Office. Passed ISAA Intermediate Examination in December 1943.

  • KEAR, Herbert Thomas Britton

    Sergeant H. T. B. Kear, RAF 

    Articled with Ernest A. Prince & Son, Cardiff. Passed SIAA Final Examination in December 1943. Became Associate of the ISAA in 1943. Assitsant5 District Accountant, the British Oxygen Co. Ltd, Cardiff in 1955.

    ACA 1958. FCA 1960.

  • LAKE, Leslie Richard

    No. 7672208 Private Leslie Richard Lake, Royal Army Pay Corps

    Articled with Tay, Campbell & Co. Passed SIAA Intermediate Examination in December 1943. Became Associate of ISAA in 1949. With R.J. Casson & Co, Vancouver in 1955.

  • MEADE, Eric Cubbitt

    No.279654 2nd Lieutenant Eric Cubitt Meade,  Hampshire Regiment. Held as of a Prisoner of War  from 1943-1945.

    Articled with Cassleton, Elliot & Co. Passed ISAA Final Examination in August 1945 and became Associate of ISAA in 1947. With Deloitte, Plender, Griffiths & Co., EC2 in 1955.

    ACA 1957. FCA 1960

  • MILLARD, Albert Almor

    Lieutenant A. A. Millard, Royal Navy

    Articled with Walter Hunter, Bartlett Thomas & Co., Newport. Passed SIAA Intermediate Examination in July 1943. Became Associate of SIAA in 1948. With C.J. Ryland & Co, Bristol in 1955.

    ACA 1958. FCA 1960.

  • MUNN, Thomas Alfred

    Military service unknown

    Articled with Mannington & Hubbard, Hastings. Passed ISAA Intermediate examination in December 1944. Became Associate of ISAA in 1948. With Hacker, Rubens & Co, W1 in 1955.

    ACA 1958. FCA 1960.

  • PHILLIPS, George Stephen

    Military service unknown

    Articled with Lomax, Clemens & Co. Passed SIAA Final Examination in December 1943. Became Associate of ISAA in 1944. Internal Auditor, Sociedade Anonima Frogorifico Anglo, Brazil in 1955.

    ACA 1958. FCA 1960.

  • STRATFORD, Ronald Ernest

    No. 221241 Lieutenant and Paymaster Ronald Ernest Stratford, Royal Army Pay Corps

    Articled with Bagguley, Oakes & Co. Passed SIAA Intermediate Examination in July 1943. Became Associate of ISAA in 1943. On own account, in Newton Abbott, in 1955.

    ACA 1958. FCA 1960.

  • WALTON, Thomas

    May be No. 62279 Pilot Officer Thomas Walton, RAFVR General Duties Branch

    Articled with J.E.N. Brough. Passed ISAA Final Examination in December 1943. Became Associate of ISAA 1944. With Peat, Marwick, Mitchell & Co, Middlesbrough in 1955.

    ACA 1958. FCA 1960.