This book is one in a series produced by the Fraser Institute which scrutinizes the activities of professions in Canada. The purpose of the studies is to subject these occupational monopolies to the same searching analysis which the Institute applies to the activities of trade unions which are the other major group in society to whom legislation gives powers to restrict entry. This book studies a particular instance where a government is under pressure to tighten the cartelizing powers given to the accounting profession in the Province of Alberta. The objective of Professor Alexander Jenkins is to assess the current conditions under which the services of accountants are provided in the Province of Alberta and to enquire whether the general public in that province will be well served by a tightening of professional control - in particular, enshrining in law that audits in the province may be conducted only by the members of the Institute of Chartered Accountants of Alberta.