Spain, An Institute Of Certified Accountants Of Spain Award consisting of a blue enamelled Romanian Cross with clusters of nine gilt rays in eac It is marked “800” on

It is marked “800” on the bottom for silver content and “TF” for “Theodor Fahrner”

Thai maker marked on the reverse of the crown suspension

the obverse with a five-armed bronze star in high relief

the suspension loop is missing and there is loss of finish throughout

The helmet measures 225 mm (w) x 285 mm (l) x 140 mm (h)

Spain, An Institute Of Certified Accountants Of Spain Award consisting of a blue enamelled Romanian Cross with clusters of nine gilt rays in eac It is marked “800” on(Instituto de Censores Jurados de Cuentas de Espaa). Organization established in 1942. Three piece construction, in bronze gilt with green and white enamels, unmarked, the award shaped like an ornate shield, obverse centrepiece bearing the institute's insignia and framed by laurel leaves, reverse cartouche inscribed "INSTITUTO DE CENSORES JURADOS DE CUENTAS DE ESPAA" (Institute of Certified Accountants of Spain), measuring 42. 3 mm (w) x 58. 5 mm (h)