“Perseverantia Omnia Vincit” – “Perseverance Conquers All Things”

Celebrating 40 yearsA potted history of the International Association of Book-keepers

Sponsored by

www.iab.org.uk

Foreword

“One of the advantages of choosing a career in bookkeeping is that it is in constant demand.

There is not a single business anywhere in the world that can do without it and the financial

control it provides. The skills of the bookkeeper will always be in constant demand”

Former IAB President Lord Luke, speaking in 1998

Over the past forty years, many both inside and outside theIAB have contributed to its success including staff and Councilmembers, Branch Secretaries and Treasurers, those whorepresent the IAB on local HMRC ‘Working Together’ groups,international representatives, Past-Presidents and Vice-Presidents, not forgetting the expertise and support of a broadrange of loyal external suppliers. We wish to thank everyone –and especially IAB members themselves – for all they havegiven to create what is now a leading organisation.

Before you read on, stop for a moment and reflect on just asmall selection of the IAB’s significant contributions to thesuccess of businesses both in the UK and internationally:• A key partner in the Growth and Innovation Fund project,addressing the financial skills needs in micro and smallbusinesses, creating bookkeeping and payroll apprenticeshipsand improving the skills of unemployed people.• A key supporting partner in the ‘Get Mentoring’ initiative,funded by the Department of Business, Innovation and Skillsand led by SFEDI, which has successfully trained over 15,000mentors to support new businesses.• With the Financial Skills Partnership, the IAB led the workcreating the Bookkeeping units of the QCF in England, andsimilarly with the Payroll units, with the Chartered Institute

of Payroll Professionals. The IAB also helped initiatebookkeeping apprenticeships.• International export of IAB’s Ofqual accredited qualifications(utilising the effective support of UKTI Growth), enabling theIAB to equip those in developing economies with the essentialfinancial skills for their businesses, and to improve individualcareer prospects and progress. • Offering support to those young entrepreneurs accessingStart Up Loans, with the aim of ensuring that they have thenecessary financial skills to succeed, or otherwise have access totraining and accredited qualifications, or access the support ofa qualified and regulated IAB bookkeeper.• Representation of bookkeepers at national level (for example,the HMRC Employment Consultation Forum and the TaxAgent Strategy).

We wish to thank all those that have contributed to thiscommemorative brochure and now invite you to read on,tracking the IAB’s journey and achievements to date.

Fabian Hamilton MP Janet JackHonorary President Chair, IAB Council

Fabian Hamilton

Janet Jack

4

W hile the InternationalAssociation of Book-keepers (IAB) wasestablished in 1973, itshistory probably goes

back to 1966 – or perhaps even 1916!The IAB was formed in 1973 by the

Council of the Institute of AdministrativeAccountants (IAA), in order to retain itslinks with its history by having anorganisation with the word ‘Book-keepers’ inits title. The IAA was set up in 1916 as theInstitute of Book-keepers – being aprofessional body for book-keepers, thepresent day equivalent to the ‘in house’accountant working inindustry and commerce. Atthat time it adopted anexamination syllabus of fourparts with four subjects in eachpart, very similar to theexamination syllabi of the

other accountancyprofessional organizations.The Institute of Book-keepers expanded rapidly,with its first internationalcentre being established inCeylon (Sri Lanka) in 1926.More of that later.

Fast track now to 1964,with appointment for thefirst time of a full-time ChiefExecutive, who at that timehad the grand title ‘Secretary General’ –definitely something from the “colonialpast”. The person appointed was Derek

Bradley, who came to the Institutefrom Local Government; he wasalso a member of the Institute ofEditors as well as being a qualifiedCompany Secretary.

Derek realised that theaccounting profession was

changing, most notably inthe way information wasbeing recorded. The quillpen had disappeared, andwith the development ofaccountancy softwarecomputers were taking overfrom the accountingmachines (how manymembers remember the oldBurroughs or Olivettimachines?). In fact, the

Institute of Book-keepers had been the firstand perhaps only professional body to offeran examination in ‘Mechanised Accounting’,way back in 1938.

This realisation saw, in 1966, the title ofthe Institute of Book-keepers change tobecome the Institute of Book-keepers andRelated Data Processing.

Not all members were happy with thechanges, however. There was an outcry that

From humble beginnings…J. Malcolm Dean outlines how the modern-day IAB took shape over the course of almost a century

In 1973… Britain joins the

EEC (now the EU),

making nine

members in total

the word ‘Accountant’ was not in the name,and much pressure for change was put onCouncil. Despite considerable resistance byCouncil at that time eventually there werename changes, with the organisationbecoming the Institute of AdministrativeAccounting and Related Data Processing.Yet more pressure from a different set ofmembers followed, this time from the dataprocessing members, and the upshot wasthat two boards were set up: IAA for theaccountants, and theIDP for data processingmembers.

It was becomingvery evident that thedata processingmembers were moreinterested in the“technical” aspects ofdata processing asopposed the actual “dataprocessing”, and so aparting of the ways wasinevitable. Eventuallythe the data processingmembers were allowedto go their own way,

setting up a totallyindependentorganisation thatbecame known asthe IDPFM.

However, backto the ‘revolution’and pressure frommembers.Subsequent namechanges in quicksuccession saw the

organization become the Institute ofAdministrative Accounting, then theInstitute of Administrative Accountants, andfinally the Institute of Financial Accountants(IFA).

To the modern day

And so to the modern genesis of theInternational Association of Book-keepers. Itwas while the IFA was known as theInstitute of Administrative Accountants thatCouncil decided it would be a good idea to

5

1973 shopping list

Here’s what the average bookkeeper might

have had in his or her shopping basket the

year the IAB was born:

• 1lb of butter = 11.5p

• 1lb of beef = 69p

• 2lb of sugar = 9.5p

• pint of milk = 5.5p

• whole frozen chicken = 74p

A first class stamp cost 3p, while a TV licence

would set the viewer back £12

In 1973 the average wage for men was £40.90

a week and council workers received £23 a

week. Unemployment benefit for a single

person was £7.35 a week. Petrol cost 38p a

gallon (today a gallon of petrol is £6.16). A pint

of Theakston’s Best Bitter cost 13p in 1973

The IAB’ first HQ,

on the Strand,

London

6

set up a “second tier” body forbook-keepers – and thus the IABwas born.

At this time, it was virtuallyimpossible to set up a newprofessional body using the term“Institute” (permission of thePrivy Council was required);hence the title International“Association” of Book-keepers,initially known as the IABK.

While the InternationalAssociation of Book-keepers was a totally separate and

autonomousorganisation, theCouncils andemployees of both theIFA and IABK werethe same, and itwould be someconsiderable timebefore the IABK hadmembers of Councilwho were notmembers of the of theIFA Council – andeven longer for the

IABK to have its own designated employee!The consequence of this is that the

activities and strategies of the twoorganisations became intertwined, perhapseven blurred.

The objective of the IABK was to offer abasic qualification in book-keeping at threelevels: Preliminary, Intermediate and Final,with the final level being the equivalent toGCE ‘A’ Level – a far cry from the 25qualifications now offered by the IAB

This was a very difficult market for theIABK to enter, already dominated by RSAsingle subject examinations and the

emergence of the Association ofAccounting Staff, later tobecome known as theAssociation of AccountingTechnicians. The IABK reliedheavily on the ‘brand’ of theIFA, although this was nowsuffering from the many changeof names over a relative shortperiod.

For many and variedreasons, the brand name IABKwas not promoted particularlywell; there were tensions

between IFA and IABK members and thegrowth for the first twenty years of itshistory was static.

This was the situation I faced when Ibecame Chief Executive of both IFA and theIAB; I inherited a situation of no growth forthe previous six to eight years and a difficultfinancial position.

I decided the best way to tackle this wasto develop a strategy of improving the image(branding) of the IAB. I also identified that,in the short term, to help solve the financialcrisis, the IAB product would have to be aneasier “sell” to colleges.

The Burroughs adding machine

is now a museum piece

7

Additional products

A separate magazine for IAB members,Professional Book-keeper, was introduced,and it was also decided that the IAB neededadditional products to sell to colleges, sothey could then offer them to prospectivestudents.

Two new qualifications were devised: theDiploma in Computerised Book-keeping andthe Diploma in Small Business FinancialManagement. These new qualificationsprompted colleges to offer coursesfor the IAB’s traditional book-keeping examinations.

Soon after the Governmentstarted to regulate AwardingBodies, it was decided – againstsome internal resistance – that theIAB should apply to become aRegulated Awarding Body.

With the help and assistance of outsideconsultant, Cajiten D’Silva, a Part Asubmission was submitted, and the IAB wasduly accredited.

In order to facilitate syllabusdevelopment, the IAB began working withmany organisations, including the LeadBodies in Accounting and the Lead Body for

Small and Medium sizedbodies. After a considerableamount of networking theIAB soon became established,working with some 100Colleges of FurtherEducation. Today, the IABhas partnerships with almost200 Colleges of FurtherEducation in the UK, notforgetting the large number

ofInternationalcolleges.

Thisimprovedbranding ofthe IAB wasassisted by theIAB having its own President,

the first being Lord Kintore. He wasfollowed by Lord Luke, who was in turnsucceeded by Professor Mike Harvey. Thecurrent President is Fabian Hamilton MP.

While perhaps the most importantfunction of the President was to host theAnnual Dinners, all incumbents becameinvolved in missionary work on behalf of the

IAB, as well as accompanying the ChiefExecutive on many college visits to presentstudents with their certificates. • J Malcolm Dean was Chief Executive ofthe IAB from 1993 until September 2006

The IAB’s Book-keeper of the Year awards remain

popular to this day. This cutting is from the

December 2002 issue of Future Bookkeeper

In 1973… the first Open

University

degrees are

awarded

In many ways the IAB have carried onthe traditions of its sister body, theInstitute of Financial Accountants(IFA). That institute started its life in1916 as the Institute of Book-

Keepers. Its founders conceived its role asproviding well-qualified accounting supportstaff. Although always examining in arelatively wide range of skills, the IFA, asthe way of most accounting and book-keeping bodies this century, soon began toup its requirements, taking a broader andbroader perspective on business affairs.

It changed its name a number of times toreflect its changing role.Evident in this was the growth incomputerisation. It iseasy to forget just howrecently smallaccounting packageshave come on to the

scene and how quickly routine accountingtasks have been taken over by the PC.

Back in the early 1970s, computing wasstill reasonably rarified, the term IT barelyrecognised, and the millennium (or theconsequence of a two-figuredate field in accountingapplications) not evenconsidered. It was also a time ofaccounting scandals PergamonPress, the domain of RobertMaxwell, London and Countiessecurity Group, Lonrho,Roadships and Court Line wereall on the wrong end of critical Departmentof Trade and Industry inspectors’ reports.

New laws and embryonic accountingstandards were being worked on andintroduced. Clearly, accountancy wasbecoming more and more demanding. Itspractitioners were being asked to concentratemore and more on policy aspects of

accounting and less and less on themechanics.

At this point, the movement to preserveand make available the more fundamentalrecord keeping skills that were, to some

extent anyway, being jettisonedby the established accountancybodies. Double entry booking,the principles of which had firstbeen set out by Luca Pacioli (whoappeared on the original IABlogo) had served generations ofbusinesses. But now its simplicityand logic was being obscured by

computer electronic circuitry.Meanwhile, the introduction of VAT by

the Edward Heath government in 1973 wasplacing new record-keeping demands onsmall businesses. For the first time it becamea requirement for them to be able to tallytheir sales and purchases on a quarterly basis,and to be able to match invoices to figures

What the papers said...The following is an extract from an article that appeared in Professional Book-keeper magazine in 1998

In 1973… Sunderland beat

Leeds United 1-0

to win the FA Cup

9

Iwas appointed to the IAB council inthe early 1990s and was elected thefirst lady chairman in 1995. Back inthose days the chairman, who wasalso the chairman of the IFA,

undertook an overseas visit during theirtenure. Mine was to the Far East in late1997; anyone who thinksthat these visits are a‘freebie’ couldn’t be morewrong and this wasespecially so for me. Allother chairman had beenmen whose wivesaccompanied them andlooked after them much asthey did at home. Not so inmy case, as I had to lookafter my elderly husbandand do all the things that the previouschairmen had done. Given that we took offand landed 11 times in 17 days I think thevisit could best be described as exhausting,

fascinating and rewarding!This visit should have started in Sri

Lanka, but a bomb at the hotel the daybefore I was due to take off, preventedthis. I did, however, go there on holiday in2004 and spent several days on IAB/IFAbusiness. We had previously had many

IAB students, as CIMAaccepted the qualificationtowards their own entrancerequirements, but afterthey scrapped thoserequirements there was asignificant reduction inIAB students on the island.

My visit to Malaysiaand Singapore confirmedthat “bookkeeper” was notan acceptable description

and the word ‘Accountant’ or‘Accountancy’ needed to be in the titleinstead. I find this sad – bookkeeping is anhonourable profession.

whenever the VAT inspector chose to call.The ACCA saw the development and in

1974 set up the Institute of Accounting Staffto provide for a support staff qualification. It

had in fact been pre-empted bythe International Association ofBook-keepers. Strictly speaking,the IAB is a little older than itsofficial 40 years, having beenformed in the late 1960s by aSouth African group.

A pale shadow of its laterself, it did not at that timeexamine students and had but ahandful of members.

At this point the then IFASecretary General DerekBradley stepped onto the scene,acquiring the IAB as a going, iffitfully so, concern. “I

immediately set about converting it into apukka professional body with properexaminations. Both bodies benefited. TheIAB would not have survived without theinput and financial strength of the IFA. Andhaving the IAB meant the IFA had a chanceto reassess its position and perhaps becomefreer to widen its syllabus even further.” •

A traveller’s taleBeryl Shepherd looks back at her time in the hot seat

In the summer of 2002,together with Penny Randalland Sue Holmes, we visitedseveral venues includingBirmingham, London, Glasgowand Leeds as the main part ofthe Intuit (QuickBooks)Roadshow.

In March 2007, I went to NorthernIreland to cover the HMRC roadshow. Wevisited Enniskillen, Omagh and Coleraine,where I was grateful for the help ofAndrew Moorhead. Assuming that myreport was acted upon, it would have beenone of the most successful PR exercises in

Northern Ireland.During my time on IAB

Council I visited manyestablishments to makepresentations to outstandingstudents, tutors and colleges.These varied greatly, from

three-course restaurant lunches totravelling all the way to Bristol to watchthe college Principal perform the dutiesinstead!

For several years I took the minutes atthe council meetings and even spent sometime as Moderator for the Payroll exams.

I recall the excitement when we first“arrived” in Russia, due mainly tothe efforts of Carolyn Andersonand Hugh Laing. I also rememberthe lunch on HMS Belfast atwhich the Russians were present.

After leaving the Chair Ibecame Chairman of Education.

As a member of the IABCouncil I found all my colleaguesmemorable for many differentreasons, but I recall with greataffection Jack Hatton, who lovedthe IAB and the District

Societies, and Lord Michael Kintore, whowas a real gentleman.

So congratulations to the IAB onattaining ‘ruby’ status – and I wish itmany more years of success.• Beryl Shepherd was Chairman of theIAB from 1995–1998

In the summer of 2006 Beryl made a two-mile

tandem skydive to raise funds for her local

hospice. The magazine cutting (left ) shows Beryl

in a more sedentary position, chairing council

10

In 1973… the first series of

Last of the Summer

Wine is screened on

BBC TV

11

A s was custom, thechairmanship of the IABchanged on a three-yearlybasis. I was elected in 1998to continue the good work

that Beryl Shepherd had done during hertenure. Our membership figures were notparticularly high, but we had a very strongstudent base in the UK and throughout theCommonwealth. We hadbeen offered funds by SirPeter Kemp to go intoRussia, and CEO MalcolmDean and CarolynAnderson, the educationofficer, organised a Russianvisit following this support(see box, page 12). This

followed extensive working in the BalticStates by Oleg Pavlov on the IAB’s behalf,and a meeting of tutors from Russia andEastern Europe on HMS Belfast on theThames.

We had also been to Shanghai where,with Beryl Shepherd, I headed a jointinitiative with the IFA for a lecture on smallbusinesses with many professors from China

during 1999.In 2000, the emphasis

for expansion changedfrom the Commonwealthto China, Russia and EastEurope. On my initialvisit to Russia, CarolynAnderson and myselfwere treated like royalty,

Expanding IABlooks eastwardsQualified accountant Hugh Laing recalls how the Association made its presence felt in Eastern Europe

and I was also asked to speak in the Kremlinin front of a huge audience. We were theonly accounting body outside of Russiapresent. This certainly established the IABin Russia.

We also had huge support from IgorZhuravlev, an Honorary Vice President andIAB Representative in Russia – and still do.We continued to expand in the Balticmarket and I was present at various meetingsarranged by the CEO. I also attended many

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Sir Peter Kemp

Edward Peter Kemp was born in Haslemere, Surrey, in 1934. A promising

career in the Navy was cut short following a bout of rheumatic fever

contracted after he had been lining the route of the Coronation in 1953.

Instead, he became articled to a firm of chartered accountants.

In 1967, Kemp joined the Civil Service as a direct-entry Principal. Kemp

made rapid progress and earned a reputation as a creative thinker, an

administrator with an accountant’s grasp of figures and, with responsibility for public-sector pay, a

determined negotiator. He started the process of breaking down the single Civil Service bargaining

structure. By 1983 he was a Deputy Secretary. After he left the Civil Service in 1992, Kemp worked

on in accountancy and public administration, serving six years as an Audit Commissioner and

devoting the same tireless energy to a charitable organisation, the Foundation for Accountancy and

Financial Management, to help establish basic systems and expertise in the emerging democracies

of Eastern Europe.

• Knighted in 1991, Sir Peter died in June 2008.

more meetings at the Kremlin, where wehad responsibility for presenting variousawards. The functions were often attendedby high-ranking Russian officers, includingthe leader of the Dumas. I also attended aninternational accounting meeting with OlegPavlov in Armenia. The arrangementcontinues to this day, with many returnRussian visits, often led by Vladamir andSergie.

In our more‘historical’ markets Ihave visited Sri Lankafor presentationsalong with MalcolmDean. Anothercountry visited wasSouth Africa, wherewith the IFA we purchased the ICB in SouthAfrica and fully promoted the IAB.

The intiatives were plentiful: functions atthe House of Commons, the annual IABawards ceremony, contacts with colleagues,etc. My periods in office ended in 2002, andI am happy to say that the IAB continued togo from strength to strength.• Hugh Laing was Chairman of the IABfrom 1998– 2002

“We really have to concentrate

on shouting much louder about

ourselves… that means getting

through much more effectively to

members, getting them involved,

geeing them up. To say that I

think we must mount a ‘crusade’

is probably not overstating the

point.”

Hugh Laing on being elected

Chairman of the IAB, July 1998 In 1973… Pink Floyd

release the album

Dark Side of the

Moon

13

Ijoined theInstitute ofAdministrativeAccountants in1977 as an

Associate and became afellow in 1980. Due tothe fact that I worked inFurther Education I wasasked to serve initially as an examiner on theSub committee responsible for education. Onelection to Council, Jack Hatton, the thenchairman, asked me to chair the educationsub committee. While doing that I proposedand later developed the Diploma in SmallBusiness Financial Management. I wrote thefirst eight series of Assessments for thisDiploma.

At the same time, other membersdeveloped the Diploma in Computerised

Book-keeping. Along with the lateKeith Thomas, we developedlearning objectives for the finallevel of IAB and the first level ofthe IFA. I also acted as theexaminer on Level 1 Book-keepingand was involvedin the proofreading of the

textbooks for all threelevels.

At this stage, I alsosuggested a course forpersonal finance (whichhad a short life), and alsomooted the introductionof a diploma incompliance, whichunfortunately was nevertaken up.

Education is key I was at the conference in Manchesterwhen the statue of Paciolli was presented tocommemorate the anniversary and also until2008 attended every one of the awardsceremonies for Book-keeper of the Year.

I became Vice Chair of both the IFA andthe IAB and then chair of the IAB for twoyears before resigning from Council. Threeyears later I was asked to re-stand and serveda further three years. During this period Iassisted with the revision of the bye laws,and the Articles of Association. Morerecently, as an outside contractor, I haveperformed Health and Safety Risk

Assessments for theAssociation, and I have alsoadvised when questions havebeen raised on compliancewith the bye laws.

It was my privilege to serveunder three chief executivesand seven chairmen, and Ithoroughly enjoyed workingwith my many friends onCouncil and within theDistrict Societies. • Ian Irwin was Chairmanof the IAB from 2002–2004

Ian Irwin recalls a long and distinguished career serving both the IAB and Institute of Financial Accountants over many years

IAB qualifications were firstrecognised in Russia in 1998when the IPD Postgraduate-

RAA was established with thesupport and participation of theRussian Presidential Academy ofPublic Administration, followinginvites to the IAB and IFA.

Initially, IPD Postgraduate-RAA was an authorised trainingcentre, before it became theIAB/IFA headquarters in Russiafor training in international financialaccounting and management.

Since 1999, when Postgraduate-RAA hadonly 15 IAB students, the number ofIAB/IFA students studying in trainingprogrammes has reached 15,000. Duringthese years the graduates of more than10,000 large, medium-sized and smallenterprises from 83 regions of Russia have

been awarded IAB and IFADiplomas, as well as withDiplomas from Postgraduate-RAA.

The most successful of themare (mostly representatives of largecompanies or banks) leadspecialists in finance, with a goodcommand of English. Some IABgraduates have successfully passedall exams, entered BoltonUniversity and successfully

graduated from it with BA (Hons) Diploma.Today, a wide network of centres in Russiaand the CIS has been established. The IABhas regional representative offices throughoutthe country from Vladivostok toKaliningrad, including but not limited toRostov-on-Don and Krasnodar. Furthermore,specialists from more than 1,000 companieshave IAB annual training. Currently, IAB

14

The IAB in RussiaThe IAB has made huge strides in Russia – and other parts of EasternEurope – since moving into the country just before the new millennium

training centres operate in Saint-Petersburg, Vladivostok, Ufa, Yuzhno-Sakhalinsk, Yekaterinburg and Tomsk.Training centres in the Baltic States,Kazakhstan, Ukraine and Belarus areworking under the auspices of the IPDPostgraduate-RAA.

The success to date of the IAB inRussia and the CIS is due to the highquality of IAB programmes, which meetall the needs of the bookkeeper who needsto keep up-to-date. The curriculums andexams are constantly updated, taking intoaccount the local factors that affect eachcountry.

The IAB qualifications are valid in 90countries and certify the competence andprofessionalism of specialists working incompliance with internationalrequirements, keeping accounting recordsand presenting financial statements. IABprogrammes provide graduates withfundamental knowledge and skills infinancial management, as well asproviding an impetus to more advancedIFRS and financial management learningon the basis of international educationalstandards (IFAC). •

15

Ijoined the council ofthe IFA in 1981, and atthat time that alsomeant I automaticallybecame a member of

council of the IAB (in thosedays the association was ownedand run by the IFA). When Iwas elected I was the youngestmember of council by far, andremained so until the late1990s. In my time on the two councils, Iserved on all the sub committees – andchaired most – and I also chaired many

annualconferences. Inparticular, Iarranged andchaired theconference held in 1994 at

Manchester’s UMISTConference Centre, wherethe IFA and IABcelebrated thequincentenary of thepublication of LucaPacioli’s ‘Summa’ – widelyheld as the origin of book-keeping (and used in thelogo of both the IAB andthe IFA). I liaised with a

well-known local artist/sculptor, and as partof the celebration a bust of Pacioli wasinstalled in the entrance hall of theconference centre, with a ceremonialunveiling. It is still there today.

This was probably the highlight of mytime on council, and that District Societies’Conference was certainly the largestgathering of the Association and theInstitute and its members. Unfortunately,

thereafter, such conferences waned inpopularity, and they no longer occur at all inthat format.

During my time on the IAB council Iserved as Chairman for four years, and also asinterim President in 2007. I retired from

In 1973… the first call on a

mobile phone was

made

Michael O’Brien at the IAB’s Business Enterprise

Awards 2008. You may recognise former Dragons’

Den star Rachel Elnaugh in the photograph

A period of transitionMichael O’Brien looks back fondly on a helter-skelter period in the IAB’s history, which concluded with an historic parting of the ways

16

both councils after nearly 30 years service in2009/2010.

As a young man (in my twenties) I started myinvolvement with the IFA and IAB by servingduring the early 1970s as Hon. Secretary of theSouth Essex District Society (now East Anglia) and Iremember another colleague who was also a DS HonSecretary remarking to me, just after my election tocouncil in 1981, that some of the other councilmembers had reportedly commented to him that Ihad been elected to council to “shut him up”. Well,I am both pleased and proud to say that, to this day,they have not succeeded!

While chairman of both bodies, I was faced with an acute dilemma. Itbecame clear to me, and many colleagues on the council of the IAB, that therewere certain conflicts that had the potential to be detrimental to the interests ofthe IAB. After much deliberation, it was decided that the IAB, which was ineffect already a completely autonomous body, should sever its close ties with theIFA, and take full charge of its own destiny.

I believe that it has proved to be the right move, with the IAB clearlymoving forward. I am proud to have been at the helm whenthose deliberations were at their height, and to have been theimmediate past chairman when the actual separation happened,and to have been actively involved on the ground, supportingthe staff and Chief Executive before, during and following thetransition.• Michael O’Brien was Chairman of the IAB from2004–2007

The IAB’s previous HQ, Burford House in Sevenoaks,

Kent. The association shared the premises with the IFA

In 1973… Pizza Hut opens

its first restaurant

in the UK

17

L ike most IFA Council members,I was ‘adopted’ from the IFAcouncil to “serve my time” onthe IAB Council. I had alreadybeen an IFA

Council member for a fewyears, but in those days it wasthe expected thing. IFACouncil meetings were themain player and IAB Councilmeetings took placeimmediately afterwards on thebasis that if it fitted IFA, thenit would for the IAB.

I had my eyes opened by two IABCouncil members who persuaded me thatthe IAB was a totally different animal, withdifferent demands and needs, which wasdeserving of better consideration. Almost atthe same time the then Company Secretaryraised concerns about governance, which waslater found to be compromising for both the

IAB and the IFA.As Vice Chairman of the IAB and deputy

to Michael O’Brien, I saw some of the mostdifficult years of service in either Council, at

the same time as a proposedtakeover by anotheraccountancy body, which weendeavoured to fight off asnot being beneficial in ourview to either bodies.

The takeover attemptconcentrated the mind onthe features of bothorganisations and inevitably

my efforts focused on the younger and morevibrant body with a great educationalpresence, namely the IAB.

So it was my turn to be Chairman, andalong with others left the IFA Council after arequirement from the latter to choose to be aCouncil Member of one or the other, but notboth. It quickly became obvious that the two

bodies could not productively share a singlestaff team and a fateful decision had to bemade, confirmed by the Council, to split theIAB operations base and become fullyindependent in all respects. Careful planningtook place on all fronts, most especially the

Then there was one…There was never a dull moment during his tenure, recalls Immediate-past Chairman Clive Johnson

“The CIPP congratulates the IAB

on this important milestone. The

CIPP work closely with the IAB in

many exciting and innovative

products to help SMEs and

individuals to gain additional

financial skills. The IAB has a

desire to be at the forefront of

improving both standards and

professionalism in the

bookeeping profession and we

welcome this”

Lindsay Melvin, Chief Executive, the Chartered

Institute of Payroll Professionals

18

financial front, to ensure the success of themove away.

Cash was king, and from time to timethe operation ran close to the bone, and I

had almost dailycontact with the CEO.At all times, in view ofthe challenging state ofaffairs, I kept Counciladvised – after all theyhad responsibility asdirectors. And so the

new foundations were laid for future successbeyond my three-year period as Chairman,and three years as Vice Chairman.

Now in retirement from both but still aVice President, I run a medium sizedaccountancy practice, am a Governor of anFE College, and have of late been closelyworking with HMRC on RTI and theTreasury as part of the group reviewing theharmonisation of Tax and NI.• Clive Johnson was Chairman of theIAB from 2007–2011

List of past IAB Chairmen

1956 – 1982 Ernest Kingsley Cross

1982 – 1984 Albert Victor Austin

1984 – 1986 Harnett John Tonks

1986 Kenneth Lorani Vink

1986 – 1989 Harnett John Tonks

1989 – 1991 Jack Abel Hatton

1991 – 1995 Donald George Driver

1995 – 1998 Beryl Shepherd

1998 – 2002 Hugh Laing

2002 – 2004 Ian Irwin

2004 – 2007 Michael O’Brien

2007 - 2011 Clive Johnson

2011 - present Janet Jack

Harnett Tonks

Gordon Brown ‘Student of the Year’? Not that Gordon Brown! (Future Book-keeper, December 2001)

In 1973… Princess Anne

marries Captain

Mark Phillips

19

Before taking up my currentposition at the time of theretirement of Malcolm Dean inSeptember 2006, I had alreadyenjoyed an eventful five years

taking forward the awardingbody aspects of the IAB andalso the Institute of FinancialAccountants.

On my arrival in thesummer of 2001, the first keytask was to see through theIAB’s application for QCAAccreditation to its successfulcompletion and approval. Atthat time, there were onlyaround 50 awarding bodies with QCAAccredited qualifications (as compared withalmost 200 today), and building on thesignificant initial application compiled bythe chief executive and an external

consultant, Cajiten D’Silva, it was to theIAB’s credit that it gained QCAAccreditation for all of its qualificationsduring 2002 and early 2003. Particularly sogiven that during the same period the then

QCA Head of Regulationpublicly revealed that theaverage time taken to accredita single qualification was 53weeks!

Over the past 12 years, thegreat importance of the IAB’sleadership role in thebookkeeping profession and inthe raising of financial skillsfor business, has not declined

and if anything it has further increased.Before I arrived at the IAB, it had been asignificant contributor to the development ofthe first National Occupational Standards(NOS) in Accounting. At an early stage, I

was introduced to the Accounting NationalTraining Organisation (ANTO) and joinedits Awarding Bodies Forum and the IABengaged in several projects in support of itsefforts until its closure in 2003. The IABalso supported the work of the interim,successor body, the Accounting OccupationalStandards Group (AOSG), including helpingto maintain the NOS in both Accountingand Payroll and to create a SectorQualifications Strategy. This work wasimportant to the nation but also to the IAB,as it became an increasing QCA requirementthat qualifications be based directly on NOS.At times this was overly restrictive, at leastfor bookkeeping qualifications, as the NOSin Accounting did not fit so well with that

Best foot forwardMalcolm Trotter, the Chief Executive of the IAB, brings the story of the Association bang up-to-date, and looks forward to a bright future

The current IAB HQ is located at Churchill Square,

Kings Hill, near the Kent town of West Malling

20

professional occupation and function andwere more suited to the needs of accountingtechnicians.

Having come into the world ofbookkeeping and accounting qualificationsin 2001 as a relative outsider I had no‘baggage’ as regards the internal politics inthe profession. It immediately struck methat it was odd that while the UK (and theworld) has far more people occupied asbookkeepers or fulfilling that function inmicro and smaller businesses, there were noNational Occupational Standards inBookkeeping. It was refreshing thereforewhen in 2009 and soon after responsibilitypassed to it for Accounting and ‘relatedoccupations’, the Financial Skills Partnership(known then as the Financial Services SkillsCouncil) confirmed that its extensive labourmarket research had concluded that therewere indeed (as the IAB had contended) farmore people performingbookkeeping roles/functions thanaccountants. While NOS forBookkeeping were not thendeveloped, the IAB, supportedby other awarding bodies, led theensuing work developing the

necessary ‘shared’ units in Bookkeeping foruse in the then new Qualifications andCredit Framework (QCF). With theChartered Institute of Payroll Professionals,the IAB also led the work developing the

QCF units in Payroll.Over the past decade, I have

represented the IAB whenworking in or in support of awide range of initiatives ofregulators, governmentdepartments, agencies and other

bodies. This has included several projectsand important consultations of the formerQCA and now Ofqual. For example in 2007,representing the Federation of AwardingBodies (FAB) on the Quality Group havingoversight of the development of the newDiplomas in Business, Administration andFinance and HM Treasury, when preparingto implement the revised Money Laundering

Malcolm Trotter at work in the IAB’s former base

in Sevenoaks. The IAB relocated its HQ in 2010

In 1973… VAT is introduced

by the

Edward Heath

government

21

Regulations in the same year. The IABcontinues to contribute and be represented atnational level on key HMRC consultativecommittees and groups (including thoserelating to Payroll and Tax Agents) and alsoregional HMRC ‘Working Together’ groups.

In 2010-11, based on its research withpartners and among employers, the IABsuccessfully proposed to the FSP, as theSector Skills Council, that Apprenticeshipsin Bookkeeping be created for the first timein the UK, and also together with the CIPP,revised Apprenticeships in Payroll. Morerecently, in 2011-12 the IAB was a partnerin the Department for Business, Innovationand Skills project, ‘Get Mentoring’, led bythe Small Firms Enterprise Initiative(SFEDI). This project has accomplished somevital work to ‘kick start’ the growth requiredin the number of adequately trained mentorsto support those starting and developingtheir businesses. The IAB has been asupporter of SFEDI from its inception at theend of the 1990s and one of the smallnumber of founder members of its AdvisoryBoard. Currently, the IAB is also the keysupporting partner in the Growth andInnovation Fund (GIF) project led by the

CIPP. This project addresses both the needsin micro and small businesses for greaterbookkeeping and payroll skills to improvetheir business success and compliance and atthe same time it aims to reduce thechallenging barriers to creatingapprenticeship places in smaller businesses.

It has been very satisfying for the IAB, asa truly not-for-profit body wholly controlled

“SFEDI would like to

congratulate the IAB, as the

UK's leading professional body

for bookkeeping, for their

continuous work in raising the

levels of financial skills within

the small and micro business

community. We have enjoyed

a fruitful working relationship

with IAB resulting in the

delivery of a range of

enterprise related initiatives

helping thousands of UK

businesses to survive and thrive.

We applaud the IAB's fantastic

work without which many of our

smallest businesses would not

be around to tell their story”

Ruth Lowbridge, Executive Chair of SFEDI,

the Sector Skills Body for Enterprise and

Enterprise Support

Good news in College Update (Spring 2003 issue)

22

by its professionalmembers and withoutthe threat of a profitmotive, to be able toprovide its expertise inprofessionalisingbookkeeping and raisingstandards through itsqualifications, togovernments andtraining institutions indeveloping economiesbeyond the shores of the UK. During thelast decade or so the IAB has grown steadilyand there are IAB members or IAB coursesoperating in more than 60 countries. In thelate 1990s, through its centres the IAB hadtrained several thousand bookkeepers andaccountants in the countries of the formerSoviet Union, assisting them to effectively

implement Western Accounting tounderpin the new marketeconomies in those nation states.The work in these countriescontinues to the present date. Withsome valuable assistance from UKTrade and Investment (UKTI), theIAB has expanded acrossthe Caribbean and inthe Balkan Countries.Also, successful skillsdevelopment is now

taking place in Iraq and Indiathrough IAB accredited centresin those countries.

What I am most passionateabout both personally and on behalf of theIAB, is the clear, on-going need to ensurethat those starting and running micro andsmall businesses can acquire the necessary

financial and other business skills to besuccessful and to comply, for example bymeeting HMRC requirements relating to thekeeping of business records and the onlinesubmission of payroll information. This canbe accomplished either through effectivetraining that is confirmed by the

achievement of a recognised,accredited qualification, or byaccessing the support ofexternal professionals, such asqualified bookkeepers who aresupervised and whoseprofessionalism is assured bythe IAB. This is what the IABis totally committed to

pursuing and achieving and is its raisond’être.• Malcolm Trotter is the current ChiefExecutive of the IAB

This certificate confirms that

achieved a pass in the level 2certificate in book-keeping

(qualifying accreditation number 100/2870/5)

January 2005

Date of issue: 19/08/2005 J.Malcolm Dean, Chief Executive Cert No. 123456/78

This Diploma does not, in itself, entitle the candidate to membership of the Association or to use its membership designatory letters

IABQualifications for business

In 1973… the ‘Watergate’

scandal breaks in

the United States

“The FSP wishes to congratulate the IAB for what it has achieved to date for the bookkeeping profession

and the financial skills and expertise it has fostered in the UK’s micro and small businesses. The

support of the IAB for the work of the FSP is greatly appreciated, including the role the IAB has taken in

creating and maintaining the Bookkeeping and Payroll Units of the Qualification and Credit Framework

(QCF) and in the creation and promotion of apprenticeships in bookkeeping and payroll”

Liz Field, FSP Chief Executive, the Financial Skills Partnership (FSP)

23

IAB INTERNATIONAL HEAD OFFICESuite 5, 20 Churchill SquareKings Hill, West MallingKent ME19 4YUUnited Kingdomwww.iab.org.ukTel: +44 (0)1732 897750Fax: +44 (0)1732 897751Email: mail@iab.org.uk

IAB INTERNATIONAL COUNTRY ANDREGIONAL REPRESENTATIVES

Baltic States and Belarus

Contact: Karina MaslovaFlat A, 623 Oxford Road, Reading, RG30 1HPMobile: 07762 224254.Email: karina.maslova@inbox.lv

India, Sri Lanka

Representative: Andy Eames MBA BA(Hons) PGCEEdskill Vocational Training Pvt Ltd28/29, G -144Panampilly NagarCochin - 682036Kerala, South IndiaPh: +91 484 319 4449Mob: +91 9387603444Email: india@iab.org.uk or andye@iab.org.uk

Hong Kong, Malaysia, Singapore, China, Taiwan,

Thailand, Vietnam, Cambodia and Brunei

Representative: Mr Max Lee SayChyuan FIAB FFA BA (Hons) FAIA ATIIAddress: ME House, No.22A, Jalan KE 8/1AKota Emerald, 48000 Rawang, Selangor, MalaysiaTel: 016 252 2289Fax: 603 2031 2298Email: iabmax@yahoo.com

Pakistan

Contact: Ashir KamranGolden BreedAddress: Suite #108F, Umer Centre,Akbar Chawk, College Road,Township, Lahore, Pakistan. Phone: +92-42-35118196Fax/Phone: 92-42-35155403

Russian Federation

Representative: Dr Igor Zhuravlev FIAB AFAAddress: Postgraduate – RAARussian Academy for National Economy and PublicAdministration, Prospekt Vernadskogo 84, 117606 Moscow, RussiaTel: (7) 095436 0927Fax: (7) 095436 0927Email: zhur@ur.rags.ru

Southern Africa

Representative: Mr A Carlsson AFAFIAB FICB (SA)c/o The Institute of Certified Bookkeepers LtdGround Floor, Birkdale 2,River Park, Liesbeeck Parkway,Mowbray 7700South AfricaTel: +27 21 659 1300 Fax: +27 21 659 13001Email: andrewc@iab.org.uk

St Lucia, St Vincent & The Grenadines

Contact: Mr Gilbert Jean-FrancoisAddress: GAMA Investments IncLanse Road, PO Box MF 7150Castries, St LuciaTel: 00 758 453 7719Fax: 00 758 452 4099

Produced for the International Association of Book-keepers by Armstrong Media Ltd, May 2013

“Lloyds TSB is delighted to be supporting the IAB’s 40th Anniversary year as main

sponsor. We work closely with the IAB who, as the UK’s leading professional body

for bookkeeping, continually works towards raising the levels of financial skills

within the business community.

We appreciate the value and expertise that bookkeepers can provide to new and

growing businesses and the support that the IAB gives to training and skills in this

important sector.

Lloyds Banking Group provides day-to-day banking services to one million SMEs and

puts great emphasis on a long-term, relationship-led approach to banking. Working in

partnership with such organisations as the IAB is essential to helping Britain prosper”

Stephen Pegge, Director SME & Corporate Communications, Lloyds Banking Group