Scottish National Dictionary (1700–)
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First published 1976 (SND Vol. X).
This entry has not been updated since then but may contain minor corrections and revisions.
ACCOUNTANT, n. Sc. usages: 1. As in Eng., one who makes up accounts, esp. one who professionally keeps or audits the accounts of firms which employ him. The phr. chartered accountant, usu. abbreviated as C.A., is orig. Sc., the Society of Accountants of Edinburgh having been incorporated by Royal Charter in 1854 (Sc. 1963 Scotsman (10 Sept.) 9).
2. In Banking: the chief clerk in a bankbranch, the member of staff next in seniority to the Agent or manager, who takes charge of the day-to-day running of the bank and deputises for the manager when necessary (Sc. 1927 Dict. Occupational Terms (H.M.S.O.) 791). The head office of a bank has a Chief Accountant who similarly acts in regard to the whole bank.
