Duncan, Ronald O., F.I.A.N.Z., Accountant and Auditor, Stock and Sharebroker, Land, Estate, and Commission Agent, 194 Hereford Street, Christchurch. P.O. Box, 213; Telephone, 621. This business, which was established by Mr. Duncan in October, 1898, now ranks among the foremost of its kind in the city, and the promptitude and straightforwardness of the proprietor have specially contributed to its success. As accountant and auditor for several mining companies and many of the leading firms in Christchurch, Mr. Duncan is highly esteemed in commercial circles in the city. At an early age he entered commercial life with Messrs Ollivier and Grierson, public accountants and auditors, and on the dissolution of that firm he continued with Mr. A. Morton Olivier as his managing clerk. On the death of that gentleman Mr. Duncan managed the business for Messrs Ollivier Bros, until 1898, when he entered into business on his own account. Mr. Duncan has taken a great interest in accountancy, and at the first examination held in Christchurch under the auspices of the Incorporated Institute of Accountants of New Zealand, he sat for an Associate's certificate, and, although he was at the time six months under the minimum age, he succeeded page 279 in passing. In 1901 the Council of the Institute promoted Mr. Duncan from the degree of Associate to that of Fellow, and he was then the youngest Fellow holding the senior certificate in New Zealand, if not in the Australasian colonies. He is now honorary local secretary in Christchurch to the Institute. Mr. Duncan was the district manager of the Scottish Metropolitan Life Insurance Company until its New Zealand business was sold. He has been closely connected with the Stock Exchange of Canterbury, and is now (1902) its chairman. He was one of the founders of the East Christchurch Swimming Club, of which he became secretary, and he formed the Lancaster Park Swimming Club, of which he is now president, and has filled the office successively of captain and vice-president. Mr. Duncan occupies a seat on the Council of the New Zealand Amateur Swimming Association. He was treasurer of the Canterbury Amateur Athletic Club, which subsequently amalgamated with the Pioneer Bicycle Club, and was secretary of the latter' club. For two years he held a seat on the Council of the New Zealand Amateur Athletic Association. Mr. Duncan, is the sixth son of the late Mr. Andrew Duncan, who is elsewhere referred to as an ex-Mayor of Christchurch. He was born in Christchurch in 1875, and was educated at the Government schools and Warwick House College.