ABSTRACT
This chapter discusses the variation between trainees in audit and tax divisions. It focuses on the subcultural differences which were identified by the research and comment on their relevance for professional socialization issues. For Tax trainees, the process of professional training and accreditation is perceived as less directly related to their daily work than is the case for audit. For such trainees, qualification is necessary in career terms but does not represent entrance into the accounting profession in so far as this is seen as the profession to which auditors belong. Audit work typically requires trainees to be out of the office on client premises, often for a period of a week or two weeks, and sometimes longer. For audit trainees, this type is gregarious, business oriented and hardworking. There are differences in the type of social life and interaction of trainees.
