Repository: UIHistories Project: Board of Trustees Minutes - 1906 [PAGE 306]

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280

UNIVERSITY OF ILLINOIS.

[Oct. 17

shall certify him to the University Committee for the degree of C. P. A., as in the case of applicants who seek the degree by examination. Diplomas shall be issued in the same way and under the same conditions as for applicants by examination." From the above quoted rules and regulations, it is obvious that the University has, in its discretion, asserted that it will give such certificates to. such candidates making application under section 3 of said Act having the qualifications mentioned therein. The facts concerning which your inquiry relates appear to be as follows: A candidate has made application for such certificate under said section 3. From such application it appears that said candidate has fulfilled all the requirements provided for in said section 3 to the satisfaction of the University, with this exception—the candidate claims to have had five years of experience as a public accountant prior to October 27, 1903, but something more than a year of this five years was during the period of his minority, and the question is, whether under said section said five years' experience as a public accountant must have been wholly after the candidate had passed his minority. Prior to the passage of this Act, there were no restrictions upon any person practicing the profession of a certified public accountant. The law does not prevent minors from practicing any calling not prohibited or regulated by statute simply because he is a minor. TJie proofs show that during the last year or more of the minority of this candidate he was in the active practice of the business of .public accountant, as much so as if he had attained legal age. While minors are under certain disqualifications, yet any person who desired the services of an accountant could legally employ this candidate to perform such services, although he might be a minor at the time, and such person would be bound in law to pay said minor for the services so rendered. As the University, in its discretion, has adopted rules and regulations for' the issuing of certificates to candidates under said section 3, in accordance with the provisions of said section 3, it is my opinion that the candidate in question has fulfilled all the requirements of said section and the rules and regulations of the University and is entitled to receive his certificate of certified public accountant. I return herewith the application of said candidate and all letters, statements and memoranda sent to me with your letter of the 11th inst. Yours respectfully,

W. H. STEAD,

Attorney General. After the reading of the opinion, it was ordered that in accordance therewith the usual certificate should be issued to M r . Everett, conferring upon him under the waiver clause the degree of certified public accountant.

D E E D FOR S O U T H E R N ILLINOIS LAND.

A deed, which had been received by the Secretary for a tract of land in Southern Illinois, was referred to the Committee on A g r i culture for report.

HONORARY DEGREES.

Authority was asked by President James to confer honorary degrees upon the persons named below, in accordance with the recommendations of the University Senate, and the authority was granted. For the Degree of Civil Engineer— August Ziesing, B.S., President American Bridge Co. For the Degree of Mechanical Engineer— John Victor Emanuel Schaefer, B.S., Chicago.