Video cassettes in professional development

A RECENT REPORT BY PROFESSOR DAVID SOLOMONS has shown that there are over 72 000 active members of the recognised United Kingdom accountancy bodies. As in other professions, notably medicine, there is concern amongst accountants about ongoing professional competence. There was a time, now behind us, when the achievement of a pass in the final examination at the age of 24 was regarded as the final step in the formal professional development of accountants. Now, it is widely recognised that, in addition to the considerable benefit obtained from practical experience, it is essential for accountants to maintain their professional competence by some more formal off‐the‐job activity.