In 1943; the American Institute of Accountants appointed a committee on selection of Personnel to investigate procedures for selecting and guiding into public accounting well qualified young people and to develop a program of selection. After preliminary investigation, the Committee secured the cooperation of several specialists in evaluation to serve in an advisory capacity and to handle the technical aspects of the project. The Educational Records Bureau, a non-profit making organization of schools arid colleges, which had many years of experience in handling a test service program, was chosen as the operating agency for the project. From the outset, the Committee took a broad-gage view of both the technical and social aspects of the total problem. They recognized from the outset that the personnel in the profession at any given time was the result of a long process ranging from original recruitment of students through selection at the point of employment, and elimination, retention, and promotion after employment.

The article focuses on the extent to which predictions can be made about certified public accountants (CPA) examination results. Studies of the use of the Institute sponsored Orientation and Achievement Tests as a means of making such predictions have produced encouraging results. On the basis of these studies, which are of limited scope, it appears that reasonably accurate predictions can be made in many instances. There are many benefits which will accrue to the profession and to individuals if fairly accurate predictions can be made that a particular individual should be able to pass the CPA examination; that another individual is unlikely to pass, and that still another one has a slight chance to pass. Such predictions would aid appreciably in guidance work, and would be of value to employers. Predictive devices might be used by state examining boards in various ways. Boards might be aided in their efforts to encourage potentially able men to continue preparation and to discourage those who are obviously not ready to take the examination as well as those who may never qualify. Predictive devices might aid considerably in reducing failures.