Abstract The discussion in this article is centered on the broader aspects and implications of professional education for persons who have already joined the staffs of Certified Public Accountants (CPA) or who may be practicing as CPA's. There is a serious lack of basic material for the preparation of continuing education courses and lectures. A portion of this lack arises from the confidentiality of much of the work done by CPAs. This reluctance to discuss clients limits the give and take necessary in a continuing education course. The lack of a deep and strong rapport between universities and the CPA profession will be a partially limiting factor until it is corrected. The comparatively high turnover of CPA staff members, especially at the lower echelons, is a handicap in promoting a widespread continuing education program. Another handicap in the path of CPA continuing education programs is the major amount of out-of-town work which some firms have. The large seasonal factor in public accounting work is also a limiting feature.
Paul Garner (Wed,) studied this question.