At some time or another the question "how do I get a job with a decent accounting firm?" has more or less tortured the minds of many young accountants. In the past, and even today, obtaining information on this subject has been an exceedingly difficult task. Although many articles on the duties and problems of the junior accountant have been written, most, if not all, lacked some important element of truth. They necessarily were compiled either from the limited experiences of the writers themselves or from the experiences of a small number of junior accountants. The "real" information was lacking, for no large accounting office would reveal any of its innermost secrets. However a good deal of this information has now been made available. The employment policies of a number of representative accounting firms have been described in the recent testimony in the McKesson and Robbins Case' in which twelve outstanding accountants gave expert testimony on many aspects of accounting. Accountants and their policies of hiring and training junior accountants in the country may be divided into two major groups: a) Those who accept the idea prevalent in Great Britain that accountants should be brought up through the apprenticeship system, and b) Those who choose their staff by retaining college graduates with the proper academic background in accountancy and allied subjects, and who give their staff subsequent training.