ABSTRACT
This chapter explains about an 'accountant in the public service' is regarded as a full-time employee of one of the three main types of public authority found in England. A clear-cut distinction can therefore be drawn between public authorities, which are the subject of this chapter, and other kinds of corporate activity. The chapter indicates some of the directions in which the accountancy and financial technique of public authorities is likely to be developed in the next few years. Broad initial training is however only the first requirement to ensure movement of personnel between public authorities and account' ants employed in private practice, no large branch of the public service should recruit qualified accountants exclusively from 'within', however thorough its methods of training personnel.
