The Accounting Review Vol. 37 No. 3 1962
LAW AND/OR ACCOUNTING--A FOOTNOTE.
Abstract
The primary concern in advising students of business should be to steer them toward a choice of program which has the respect of the profession to which they aspire, whether it be law or accountancy. It is a sad commentary on the state of relations between the professions that the so-called dual practitioner cannot command this respect. Perhaps it is well to state the basis on which one arrives at such a flat statement. In the case of the legal profession, there are ethical rules which prohibit a person who is a lawyer from holding himself out to the public as both a lawyer and an accountant. This discussion relates solely to the interprofessional relationship problem as it affects the student choosing a professional career. It must readily be admitted that the general public would be better served if there were a direct resolution of professional legal and accounting advice to the business and financial world. However, the prospect is not bright for an early resolution of this question, and one can hardly advise students to take the gamble that the question will be resolved in favor of dual qualification. There is ample justification for advancing the profession of accountancy on its own merits, without the necessity for coupling it with the practice of law.
- DOI
- 10.2308/tar-7098949
- Volume
- 37
- Issue
- 3
- Pages
- 556-557
- Language
- en
- Sources
- openalex crossref