This article focuses on the qualifications for accounting students to meet the needs of business firms. Since the future of men and business is dependent upon the requirements of the university, it would seem natural that businessmen should be able to voice their opinion as to how they would like an accountant to be educated. Up to the present time the presentation of these opinions from the future employers of accountants has been heard only indirectly through informal talks with those who direct the affairs of college life. Since the grade-point average receives the most consideration in employing an accountant, then the next step was to allow the businessmen to state the minimum acceptable grade. The question was followed by a listing of letter grades and the participants were required to circle one of them. It is felt by the profession that an internship should come after most of the formal educational process has been completed to be the most beneficial to the student and to the firm which may provide the training.