The Political Economy class might be more successful, but as it is optional, and as students have generally had enough of the University when they have taken out the two compulsory classes, it is very little taken advantage of. The really serious work of preparation for the examinations—and there is no lack of such work—is done privately and with coaches or at the classes provided by the Society. However, even a lectureship would be heartily welcomed in the meantime, and it remains to be considered how Professor Nicholson’s proposals, if realised, could be taken advantage of in the training of accountants. If Professor Nicholson’s proposals were carried out, the readers think that a much more satisfactory arrangement might be made. It is not, of course, suggested for a moment that the University should provide classes expressly to relieve the Society of Accountants from the duty of educating its would-be members.