Sullivan, John Francis, Messrs. J. B. MacEwen and Co., Auckland.
Sweetapple, Walter Robert, 3A George Street, Newmarket, Auckland, S.E. 1.
Takle, Ivan James, 21A Mount Albert Road, Mount Albert, Auckland, S.W. 2.
Tatton, Norman Alexander, care of Messrs. Watkin and Wallis, Quay Street, Auckland.
Taylor, Douglas Alexander, 10 Burwood Crescent, Remuera, Auckland.
Thompson, Andrew Stuart, care of Bank of New Zealand, Auckland.
Thomson, Neville Alexander, P.O. Box 113, Auckland.
Thorpe, Wallace Spencer, Bay of Islands Electric-power Board, P.O. Box 147, Kaikohe.
Tomlinson, Levi Hird, “Crofthurst,” 21 Curran Street, Herne Bay, Auckland, W. 1.
Tuck, Harold James, 25 Disraeli Street, Mount Eden, Auckland.
Turley, Albert Kempton, 48 St. George’s Road, Avondale, Auckland, S.W. 3.
Turley, Osborne Edwin Birks, 48 St. George’s Road, Avondale, Auckland, S.W. 3.
Turnbull, Henry Inglis, 10 Tudor Street, Devonport, Auckland, N. 1.
Turner, Arthur, 14 Seaview Avenue, Northcote, Auckland.
Verry, Reginald Bruce, 18 Raurenga Avenue, Epsom, Auckland, S.E. 3.
Ward, John, care of Messrs. Ross and Glendining, Ltd., Auckland.
Ward, Maurice Eugene, New Lynn, Auckland, S.W. 4.
Ward, Thomas Charles, care of Messrs. Leonard and Dingley, Ltd., Endean’s Buildings, Auckland.
*Waters, Charles, 46 Cromwell Road, Mount Eden, Auckland.
Waters, Eric Herbertson Berry, care of National Bank of New Zealand, Ltd., Symonds Street, Auckland, C. 3.
Waters, Walter, Town Hall, Glen Eden, Auckland.
Watson, Lewis Hay, P.O. Box 52, Auckland.
Watters, Arthur William, Official Assignee, Auckland.
Watts, George Bertram, Traders’ Finance Corporation, Ltd., Auckland.
Wedderspoon, Robert Sandilands, Y.M.C.A., Auckland.
Weir, Arthur Joseph, care of Parisian Neckwear Co., Ltd., P.O. Box 11, Auckland.
Wharfe, Wilfred Howard, care of Northern Co-operative Terminating Building Society, P.O. Box 52, Auckland.
White, Edward Thomas, 48 Fort Street, Auckland.
White, Harper Spencer Kitchener, care of Messrs. A. and T. Burt, Ltd., Auckland.
White-Robinson, Edwin John, care of Messrs. Robinson and Co., Panguru, Hokianga.
Wilkins, Arthur Eustace Newton, Audit Office, P.O. Box 144, Auckland.
Wilkinson, Henry Bruce, “Valpre,” corner St. Andrew’s Road, Mount Albert Road, Mount Roskill, Auckland.
Williams, Ralph Peter, Messrs. Cavanagh and Co., Ltd., 108–112 Symonds Street, Auckland, C. 1.
Williamson, Victor, care of Auckland Co-operative Terminating Building Society, P.O. Box 578, Auckland.
Wilson, Alfred Ernest, P.O. Box 3, Devonport, Auckland.
Wilson, Austin George, care of Messrs. Th. de Schryver, Ltd., P.O. Box 326, Auckland.
Windsor, Albert Edwin, 829 New North Road, Mount Albert, Auckland, S.W. 2.
Wink, John Ronald, 4 Roskill Way, Mount Roskill, Auckland, S. 1.
Winks, Alfred Francis, P.O. Box 27, Auckland.
Winn, William John, care of Messrs. R. S. Newcomb, Ltd., Brunswick Building, Queen Street, Auckland.
Winter, Lindsay Cuthbert, care of Messrs. A. and J. Grierson and Browne, 99 Queen Street, Auckland, C. 1.
Woollams, Ronald Stewart, care of Wilson’s (N.Z.), Portland Cement, Ltd., P.O. Box 1359, Auckland.
Wordsworth, Walter Allan, care of Auckland Farmers’ Freezing Co., Ltd., P.O. Box 113, Auckland.
Wotherspoon, Louis Grogan, P.O. Box 1214, Auckland.
Wylie, Hugh, Audit Office, Auckland.

CANTERBURY DISTRICT.

PUBLIC ACCOUNTANTS.

Fellows.

Anderson, Oscar Wilfred B., P.O. Box 930, Christchurch.
Beckett, John Booth, P.O. Box 387, Christchurch.
Best, Harry Ramskill, P.O. Box 965, Christchurch.
†Best, William Ernest, P.O. Box 221, Christchurch.
Bicknell, Herman, P.O. Box 1022, Christchurch.
Bingham, Sydney Clifton, P.O. Box 17, Christchurch.
Bridge, Henry Poynton, Cathedral Square, Christchurch.
Cordery, Lionel Lingwood, P.O. Box 124, Christchurch.
Gibbs, Theodore Nisbet, P.O. Box 394, Christchurch.

Gilby, Charles Horace, 93 Worcester Street, Christchurch.
Godfrey, Stuart Palairet, 139 Hereford Street, Christchurch.
Gray, Arthur Lansdel, P.O. Box 877, Christchurch.
Hicks, Randal Leonard, Bowron’s Buildings, Christchurch.
Hoare, Denys, P.O. Box 373, Christchurch.
Holland, Clarence Cyril, P.O. Box 1264, Christchurch.
Hutchins, James, Commerce Building, 187–89 Hereford Street, Christchurch.
Jameson, Stanley Wynne, 213 Manchester Street, Christchurch.
Lawrence, John William Kenneth, Federal Chambers, Hereford Street, Christchurch.
Moore, John Harold Aubrey, Messrs. W. J. Moore and Son, Cathedral Square, Christchurch.
Neale, Joseph Bertram, 79 Hereford Street, Christchurch.
Newburgh, William Samuel, Messrs. W. S. Newburgh and Co., Christchurch.
Nicholls, Frank, P.O. Box 1116, Christchurch.
Nicholls, William Henry, P.O. Box 1116, Christchurch.
North, Harold Alexander Charles, P.O. Box 1116, Christchurch.
Perkins, Carleton Hunter, Epworth Chambers, Hereford Street, Christchurch.
Prosser, Walter Cook, P.O. Box 4, Rangiora.
Quartermain, Percy Norman, 93 Gloucester Street, Christchurch.
Smith, John Roy, P.O. Box 187, Christchurch.
Stewart, Arthur, Messrs. Stewart, Beckett, and Co., Christchurch.
Stewart, James Mawson, 152 Hereford Street, Christchurch.
Twyford, Frederic Edward, Epworth Chambers, 176 Hereford Street, Christchurch.
Tyers, William Morris, P.O. Box 1002, Christchurch.
Wilkinson, Alfred Owen, Messrs. W. E. Best and Wilkinson, Christchurch.
Wood, Walcot John, P.O. Box 1211, Christchurch.
Woolf, Ernest Julius, P.O. Box 551, Christchurch.

Associates.

Abbott, Hedley Roy, Messrs. H. R. Best and Co., P.O. Box 965, Christchurch.
Ainger, James, Messrs. Hicks and Ainger, P.O. Box 707, Christchurch.
Armitage, Hubert Wallace G., 213 Manchester Street, Christchurch.
Ballantyne, Harold Henry Poynton, P.O. Box 249, Christchurch.
Bascan, Andrew William, 77 Bealey Avenue, Christchurch, C. 1.
Bashford, Conrad Joseph Penberthy, P.O. Box 208, Christchurch.
Black, Herbert Radcliffe, P.O. Box 228, Christchurch.
Brass, William George, P.O. Box 594, Christchurch.
Brittan, Francis Arthur, 154 Hereford Street, Christchurch, C.1.
Browne, Percy Collins, P.O. Box 567, Christchurch.
Bruce, Arthur Ambrose, 213 Manchester Street, Christchurch.
Bullock, Garnet Thomas, P.O. Box 704, Christchurch.
Burtt, John Keith, P.O. Box 367, Christchurch.
Bush, Ralph Leslie, 183 Manchester Street, Christchurch.
Byrne, Alfred Ernest, P.O. Box 1018, Christchurch.
Caygill, Ernest Robson, 176 Hereford Street, Christchurch.
Clarkson, William Paul, P.O. Box 707, Christchurch.
Donovan, Brian Gerald, Somerset House, 153 Hereford Street, Christchurch.
Evans, Claude Whitney, P.O. Box 555, Christchurch.
Fisher, Thomas Edwin, P.O. Box 1032, Christchurch.
Ford, Arthur Douglas, P.O. Box 37, Christchurch.
Fountain, Havelock Russell, P.O. Box 394, Christchurch.
Gale, Frederick Humphrey Dare, P.O. Box 721, Christchurch.
George, Alan Burton Wilford, Messrs. R. T. Tosswill and Co., 116 Hereford Street, Christchurch.
Hamilton, Edwin Henry Staples, P.O. Box 1036, Christchurch.
Henry, John Arthur, 165 Hereford Street, Christchurch.
Howard, Henry Richardson, T. and G. Building, Hereford Street, Christchurch.
Hudson, Joseph Harry, P.O. Box 394, Christchurch.
Kerr, John Lambert, P.O. Box 1264, Christchurch.
Kirby, Norman Sydney, P.O. Box 443, Christchurch.
Lake, Harry Robson, P.O. Box 555, Christchurch.
Laurenson, Robert Linsday, P.O. Box 985, Christchurch.
Lawrence, Llewellyn Vigers, 154 Hereford Street, Christchurch.
Luttrell, Ernest Edgar, 95 Gloucester Street (P.O. Box 958), Christchurch.
Lyttle, Alfred Ernest Garfield, P.O. Box 639, Christchurch.
Lyttle, Herbert Gardiner Gladstone, P.O. Box 639, Christchurch.
McCullum, Walter Robert, P.O. Box 122, Christchurch.
McDougall, John William Alexander, High Street, Kaiapoi.
MacGibbon, William Smith, P.O. Box 794, Christchurch.