Abstract The article discusses an experiment in education for the profession. In terms of preparation for entrance into public accounting as a profession, there has been a tendency for professional considerations to "slip through the crack." This crack lies between the conceptual/theoretical orientation of the typical collegiate accounting program and the necessarily technical orientation of the staff training programs offered by CPA firms and the AICPA Professional Development Division for neophyte practitioners. Based on the success achieved with the seminar, the author urges others to consider a similar undertaking, especially if an inter-term period is available. There must be consideration, however, of the previously mentioned fact that the Board of Managers of the Professional Development Division of the AICPA has always had a policy of limiting the use of PD materials to its own seminars and courses that are offered at a fee to those in professional practice. The division is intended to be self-supporting, with the cost of developing program materials being recovered through the fees charged those who attend.
Howard F. Stettler (Sat,) studied this question.