The subsequent history of the UK accountancy profession is characterized by a form of unity among the royal chartered bodies, and this unity may have been a consequence of an institutional feeling of superiority over non-chartered accountants.
The Scottish bodies adopted similar entry and training requirements, formed a joint national examination system in 1893, consulted over responses to proposed bankruptcy and corporate legislation, issued a national directory of charted accountants in 1896, arranged joint lecture courses, had similar student societies and written transactions of proceedings, and merged in 1951.