Training for a professional career Available to Purchase

In the first article of this two part series an endeavour was made to stress the great importance of training and practical experience and the need for an ordered system, so that the professional man would be recognised as a participant in a progressive and purposeful pattern designed to guarantee that he would meet the highest standards required by that profession. The article in its original form was written in 1967 and had one essential object in mind: to persuade the Education and Articled Clerks Committees of the Institute of Chartered Accountants in England and Wales to bring about developments in the field of education and training along the lines proposed in that article. Very little modification has been made to the original since the proposals, in my view, remain sound. More importantly, they represent very closely the lines followed not only by the Institute in recent years but also by the other leading bodies of accountants. This article is intended to show how remarkable have been the developments in this area of the accountancy profession. Reference is made in particular to the Institute of Chartered Accountants in England and Wales (the Institute), the Association of Certified Accountants (the Association), and the Institute of Cost and Management Accountants (the ICMA).