The Accounting Review Vol. 35 No. 1 1960
PUBLIC ACCOUNTING EXPERIENCE FOR PRIVATE ACCOUNTANTS.
Abstract
Experience gained from the practice of public accounting is usually considered to be of great benefit to persons who later work in areas of private accounting. Of the 50 persons responding, four had received no experience in public accounting and one had less than one year, since their certificates were issued before the present experience requirement of the state became effective. Although these C.P.A.'s feel that their experience in public accounting was of benefit to them, the possibility remains that an individual could receive greater benefit from a corresponding length of time spent in private accounting. However, only two (4%) of the 46 C.P.A.'s with public accounting experience felt that they would have benefited more by working in private accounting the length of time which they spent in public accounting. Public accounting firms are not operating training schools for people who definitely intend to follow careers in private accounting. The fact remains, however, that each year numerous persons leave public accounting firms to accept jobs in private accounting.
- DOI
- 10.2308/tar-7061196
- Volume
- 35
- Issue
- 1
- Pages
- 93-95
- Language
- en
- Sources
- openalex crossref