ABSTRACT
The British youth who is to enter the accounting profession is apprenticed or bound out about the age of 16 for 5 years. Before being accepted by a firm of accountants he passes the preliminary examination which is similar in content to the four year academic high school course in the United States. From the foregoing we can observe that there are three groups of young men in England who may enter the accounting profession: first, the youth who has not completed high school education, second, one who has and third, the university graduate. The law in Germany does not regulate the practice of accountancy, nor has it interested itself in setting forth the nature or method of the accountant's education. Therefore it is believed that the various German accounting organizations will form an institute which will establish a uniform system of training for the accountant.
