In a parallel process to employers, professional and academic accounting associations have, through published reports and statements, made public their views of the desired profile of a professional accountant. Views such as these have created pressure for change in accounting education. There is a common framework throughout these reports – both specific vocational skills and knowledge were considered necessary in accountancy education and training and, among the skills identified in the reports, communication skills were specifically highlighted. The published research on this topic supports the views and opinions expressed in reports and statements issued by the Accounting Education Change Commission (AECC), American Accounting Association (AAA) and International Federation Accountants (IFAC). In fact, from the first calls of the American Institute of Certified Public Accountants (1969), to the issue of the IES 3 (IFAC 2003) almost every professional accounting body and academic organisation has pointed out the importance of communication skills.