“…Although the process of closure is evident in accounting professions elsewhere, in the South African context it uniquely relates to the majority of the population (South African Institute of Chartered Accountants [SAICA], 2013a;Statistics SA, 2011). It does not represent a marginalised minority such as the African-Americans in the USA (Foma, 2013;Stewart, Wells, & Ross, 2011), Chinese accounting graduates in Australia (James & Otsuka, 2009), Chinese and Maori accountants in New Zealand (Kim, 2004;McNicholas, Humphries, & Gallhofer, 2004) or Scottish chartered accountants (CAs) apparently being predominantly from the middle and upper classes (McPhail, Paisey, & Paisey, 2010).…”