COMMENT

Substantial progress has been made towards unifying the leading professional associations of accountants. It is now hoped that in the spring of next year a definitive scheme for the integration of the institutions of chartered accountants, cost and works accountants, certified and corporate accountants, municipal treasurers and accountants will be placed before members for their approval. This is a move that will have the blessing of most teachers of commercial subjects and it could not, from the educational viewpoint, come at a better time. There seems a real prospect that the bad old days of cram courses, of professional qualification by spare‐time study, of commerce as the runt of the further education litter, are at last coming to an end. Full‐time and sandwich courses in business studies are really getting under way and business houses are beginning to realize that they have responsibilities in education and training. The worse the sinner the greater the joy in heaven when he repents.