The article focuses on the organization of an accounting program in the U.S. According to the author, the accountant of the future, because of his specialty in quantitative controls, will be expected to have a more thorough grounding in numerical analysis, mathematical statistics, and courses involving operations-research, than perhaps any of the other specialties in the management group. He must have an educational background which is as broad as the background of prospective manager. Any steps which have the effect of pulling accounting education away from the business framework in which it has its origin, are steps in the wrong direction. the "ideal" educational program for professional accountants, would consist of an undergraduate program in the liberal arts, a two-year program in business, followed by whatever professional accounting work might be considered appropriate for the university to offer. Additional work in accounting at the professional level is a long-run problem which should be the joint responsibility of university accounting faculties and professional development programs.

As indicated above, the increasing demands on CPAs and the ever-widening scope of their activities calls for a professional development program which is a combination of university education, self-study and research, and an organized program of courses directed to the professional accountant. The responsibility of each professional accountant to strive to improve his own capabilities through continued study is paramount. A mature profession likewise assumes a responsibility to develop a program to provide the means by which individuals within the profession can continue to develop in a professional manner throughout their careers. In the accounting profession this responsibility falls largely upon the national organizations of professional accountants.