Bob Jensen, of http://www.trinity.edu/rjensen pointed out the following two links in one of his fantastic resources sometime last week. The first link suggests that the USA does away with undergraduate accounting programmes, replaces them with liberal arts pre accounting programmes and then flings all aspitant accountants onto a Doctor of Accounting programme. The second link responds to the first! http://www.nysscpa.org/cpajournal/2002/1002/features/f102802.htm http://www.nysscpa.org/cpajournal/2002/1002/features/f103402.htm Firstly, I see nothing wrong with building an accounting programme with the liberal arts type things that Nearon, link one, suggests and cringe at the thought of all accountants being “doctors”. Read them and make up your own mind. My view is that it’s all tosh, no offence intended!! DW