The results we report have policy and practice implications for professional accounting associations, universities and government regulators of higher education in China. They should help ameliorate what Awayiga et al. (2010, p.39) claim is a “general dissatisfaction with the quality of accounting graduates” in China. We begin by presenting a literature review outlining broad features of the context, underlying objectives and current status of China’s approach to the development of internationally proficient accountants. This review highlights the importance of developing critical thinking skills. In following sections wee outline the research method used, report results (with a focus on teaching methods and curriculum arrangements) and then offers some suggestions for reform.