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GAZF1 I"E

MARCH 1 9 88

M iscellaneous —contd.

LEGAL ACCOUNTANT seeks permanent

position. Experience in all accounting

aspects, manual and computerised. Tel.

383846.

LEGAL COST ACCOUNTANT required.

Location South West. Terms and conditions

of employment negotiable. Box No. 31.

ENGL I SH AGENTS: Agency work

undertaken for Irish solicitors in both

litigation and non-contentious matters —

including legal aid. Fearon & Co., Solicitors,

12 The Broadway, Woking, Surrey GU21

5AU. Telephone Woking (04862) 26272.

Fax: Woking (04862) 25807.

LAW SOCIETY

PRELIMINARY

SOLICITORS

EXAMINATION 1988

SHORT INTENSIVE COURSE

Tel. Nerys Ryan 894026

(4-7.30 p.m.)

CORRESPONDENCE

The Editor,

Gazette,

Law Society, Blackhall Place, Dublin 2.

8.2.1988

Dear Sir,

In your edition vol. 18, no. 10 for December 1987, on page 316, I am

referred to as having made some observations at the Society's A.G.M.

on 12th November last. However I am only quoted in part and the

incompleteness takes from the point made by me. To start with, I said

the 2 4% rise in expenditure was for 1986 (the accounting year in

question) as against the basis year 1984, and was a rise for a two-year

period only and was a rise three times in excess of the national inflation

rate for the same period. No reference was made to my statemment that

the Society's return on capital employed went from 3.6% in 1984 to 1.7%

in 1985 to 0 . 3% in 1986 and this was an eleven-times decrease for 1986

on the 1984 figure. I stated strongly that this decelerating return coupled

w i th the increasing expenditure at three times the inflation rate

represented an alarming financial situation for the Society, and I

demanded, as a member of over 12 years, that the 1988 budget should

have a targeted 5% reduction in expenditure w i th pegged membership

and registration charges.

I never dealt w i th the membership subscription revenue at all but I did

advert to practising cert, fee revenue in terms of the average per capita

charge obtained by dividing the total practising cert, revenue per year

by the number of certs, issued. For 1984 this came to £210, for 1985,

£230, and for 1986, £250. This represented an increase in this average

figure in excess of inflation for each of the t wo years and without making

any allowance for the annually increasing number of certs, issued.

I hope, as a matter of fair play, that you will publish this letter in your

next issue to remedy the omissions.

Yours faithfully,

BRENDAN GARVAN,

Solicitor,

36 Wicklow St., Dublin 2.

NEW YORK STATE

BAR EXAMS

JULY 1 9 88

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Tel. (01) 7 8 2 1 17

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54