We distributed a Chinese language questionnaire survey to 50 of the 74 students in the third and fourth year of the CGA International Accounting Program (CIAP) at the Capital University of Economics and Business in Beijing in March 2011. These 50 students had indicated an interest in participating in the survey. Thus, the results should be read with some caution because of potential self-selection bias. Nonetheless, our close familiarity with the student cohort involved leads us to conclude that the responses received are representative of the views of the entire body of students in the CIAP at the Capital University of Economics and Business.