LACK OF PRACTICAL EXPERIENCE

摘要

I would like to respond to the letter from Dereck C Sale, 'Where is the "Learned" claim' {Letters, June2011). Be it articling or coming from a university degree, the fact is that a new ACA can know very little of practical use and that the 'learned' title is afforded to one who has that elusive thing that one attains eventually, and that is experience. I became an ACA by going through five years of articling at 16 and at the end of it I was making £7 per week and knew nothing, other than how to decipher the writing on my Foulks Lynch returned papers and close off private ledgers - perhaps I exaggerate. I then spent the next six years changing jobs and getting experience, moved to Calgary, Canada and opened up my own public practice some 32 years ago. And I did (and am still doing) very well, but I would be the first to admit that as a new ACA, I was very green.