Page 5 - Chartered 150 - A Sesquicentenary Special Issue
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   Insight from the Editor
  T
his is the first time that a Past President of your Society has been the Editor of a special
who I am privileged to call a friend, embodies so many of the values that the Society, and the ICAEW, have been built upon. He also has a deep sense of the history of our Society, and his position as our President in this very important year captures many of the attributes
that we need in our current society.
I shall avoid the very tempting opportunity to say anything other than acknowledge that we are living in very challenging times. Our politics, our economy, our local and our international relationships are being tested.
None of us are a natural friend of change, and yet it is change that we need to confront, that we need to embrace, and that we need to influence. Yet... we need to do that armed with true values. With values of integrity, of honesty, and of doing the right thing and guiding and helping those around us.
The ICAEW does that, and they were initially helped by one that came before it.
Andrew’s beautiful mantra - “Standing on the Shoulders of Giants” has never been
truer today than ever.
I hope you enjoy reading these special
pages as much as I have enjoyed putting them together, and I raise a glass with you to “the Liverpool Society of Chartered Accountants – the oldest District Society”.
MARTYN BEST
Editor and Past President
  commemorative edition of Chartered ONE celebrating (and I adore this word) the Sesquicentenary of your beloved Society.
I would not welcome comparison with any of our original “14 gentlemen”, nor do I seek it, but there is something in the water or something in the air
of this very proud City of ours that encourages innovation and originality.
It moves and motivates us to be a little bit different, and in that regard, being a mere member of the Liverpool Society of Chartered Accountants has been a very proud part of my life.
Our Society, as well we know is the “oldest District Society” of the highly respected, world renowned and most revered, Institute of Chartered Accountants in England and Wales. To all our Society members, I am sure that we all feel honoured and proud to follow those that came before us.
Our current President, and a man
When your Editor was your President
  Nanos gigantum humeris insidentes
Or as we may more easily say: Standing on the Shoulders of Giants
  A
s President I am aware of the long tradition within the Society and the deep and powerful history that we have. Upholding those traditions is so
carried aloft and elevated by the magnitude of the giants’.
The Liverpool Society in the 21st Century is very much in that mould. We are celebrating our 150th anniversary because of 14 gentlemen who met on 25th January 1870. And what gentlemen they were! Founders
of some of the great firms, not only local,
but national and international. Founders of accounting dynasties and great thinkers and practitioners in establishing the foundations of the accounting profession as we know it today.
We can trace our history back to those early practitioners and we acknowledge that the Society and the National Institute would not be what it is today without them. So we stand on their shoulders – borne aloft by their stature in the City and the profession.
And yet the City and region that they lived in was so very different from that in which we now work. Technology, the advancement in business needs and the complexities of the law mean that, today, our role is not merely that of accountants but of professional business advisers, taxation specialists, auditors and forensic practitioners. Our consultancy
role in business and the expertise contained within the firms in which we work and serve is founded on the principles established by Harmood W Banner and his Committee. As Bernard of Chartres stated..... ‘we see more and farther’....because we have to in order to ensure that our clients and businesses are fit for purpose and fit for the future.
We ARE ‘carried aloft’ because those 14 were the giants not only of their day but also of ours.
That is why we acknowledged their place in history when we unveiled a plaque at 24 North John Street, 150 years to the day from that first meeting. That is why the Liverpool Society is what it is today, a leading light in the profession and the upholder of the ‘protection of the character, status and interests of the accountants of Liverpool and the promotion of honourable practice’.....here’s to the next 150 years standing proudly on their shoulders ever looking further and deeper into the needs of our members.
Andrew Lovelady – President Liverpool Society of Chartered Accountants 2019/2020
much part of the Presidential role, particularly in this 150th year.
As many readers of Chartered ONE will know, my theme for the Presidential year of this Sesquicentenary is ‘Standing on the shoulders of giants’.
So in this special edition of Chartered ONE to celebrate our 150th birthday we should explore a little further the origins of this phrase and why it seems so relevant to the Society.
Tradition has it that the 12th Century philosopher Bernard of Chartres used it
whilst comparing the contemporary scholars of his time to those of ancient Greece and Rome. The full quotation is certainly helpful in understanding the real meaning of the phrase:
‘We (the Moderns) are like dwarves perched on the shoulders of giants (the Ancients), and thus we are able to see more and farther than the latter. And this is not at all because of the acuteness of our sight or the stature of our body, but because we are
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