Considerable attention has been given in recent years to the preparation of candidates for the CPA examination. A recent and comprehensive part of the studies have been made and others are in process, which cover far more cues and hence give results, which may be more significant statistically as to the experience of CPA candidates in general. But it seems worth noting that of 186 persons who have taken one or more sections of the Alabama CPA Review Course, and whose present addresses are known, it is certain that 115 are now CPAs, while the status of forty is unknown. Of the 136 who returned the questionnaire, a total of 105 are CPA's. This is not to imply that those who succeeded did so entirely because of the review course. However, many students have given the course credit for providing that final boost which may often make just the difference that leads to a passing grade. The course is not a panacea guaranteed to get all and sundry through the CPA examination. However, it has proved to be most worthwhile for serious candidates who have already prepared themselves as well as they can through college courses, correspondence courses, or in other ways, and who still need a final lift to help them through.

To summarize briefly, it appears that the accounting teacher is usually pretty well occupied with teaching, counseling students, helping with administrative and committee work, directing graduate students in their projects, conducting research, writing, participating in the activities of his professional organizations, and taking part in his church and community affairs. The busy teacher may still feel a need for obtaining or continuing practical experience to keep him on his toes and abreast of current developments in accounting. He may be led into outside practice primarily for financial reasons. There are a variety of ways in which the teacher may practice. Those which permit him the fullest exercise of his learning and ability with the least routine or recurring procedures appear most likely to increase his effectiveness as a teacher, provided always that they are not too time-consuming in the aggregate. Those which involve repetitive book work seem more likely to dull his intellect. Accepting too much personal responsibility to clients may lead him to spend too much time and energy handling their work instead of performing his academic duties. This is particularly detrimental to his effectiveness as a teacher and should be avoided. Teachers and administrators should work together to develop a reasonable policy for their school concerning outside work. In conclusion, the answer to our question, "Should the accounting teacher practice accounting?" may be either "yes" or "no" depending on the circumstances. Practice should neither be required nor prohibited as a condition of employment. Arbitrary limitations should not be set on the type or amount of outside work an accounting teacher is permitted to do. Each assignment and the work of each teacher should be considered on its merits.