Foreword

Canada's federal government granted the General Accountants' Association a charter in 1913. Since then, the Association has become a complex federation of provincial and regional associations with international links, making Certified General Accountants professional citizens of the global village. Along with structural growth and internal change, the Association has weathered both external and internal crises to evolve into the largest body of organized professional accountants in Canada after the Chartered Accountants.

Accountants are oriented toward their markets, clients, profession, and to one another through their associations. Concomitant-ly, the Certified General Accountants' Association of Canada has always understood collectively that past, present, and future are bound together. The early emphasis on recruiting and certification, the subsequent addition of control over curriculum and training, and recently, the sense that professional accountants must be educated in a broad way, all reflect an awareness that we move through time in shifting historical circumstances. The Association was therefore consistent with its purpose and traditions when it struck a task force in 1984 to project the needs of CGA graduates into the 1990s.

The task force members appreciated the new forces at work on both the economy and society, and sought ways to soften 'future shock' for present and future CGAs. They recognized that change in the curriculum must begin immediately, with a redesigned education program. The Association had to maintain its professional status with accounting groups and other Canadian professionals to "keep the CGA at the forefront of the accounting profession in Canada." The resulting Program 90 is now being phased in. It emphasizes the use of the electronic office and computer information systems while maintaining traditional areas of expertise in accounts and auditing.

This brief account of the Association's career reflects another aspect of historical awareness. A full history of the Association would be a complex, vast and fascinating project. Some method of accounting for costs, expenses, and profits has, after all, been bound up with the entire history of trade and commerce. Accounting as we know it in the late twentieth century has developed from several factors, including the social and economic consequences of the industrial revolution, the idea of professionalism, the expansion of industry, finance, commerce, and government at all levels, as well as the growth of Canada's cities and towns. Currently, accounting marches alongside the western world's shift to post-industrial economic foundations and the proliferation of global financial and commercial networks. A thorough history would take years to complete. This book, then, is merely a sketch of the Association's history to the mid-1980s.

Every writer needs help. Mr. Tony Toth and his staff at CGA-Canada's headquarters edited, provided additional research, and broadened my understanding of professional accounting. I must also thank the anonymous researcher who first compiled and arranged the material. Finally, I am grateful to CGA-Canada Board member Mrs. Gail Wellner for encouraging me to take on this project.

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