This paper aims to provide a comparison between the United States and Hong Kong on what accounting employers expect of accounting graduates and the areas where accounting graduates fall short in both localities. Inadequacies as revealed through the study are in the areas of written and oral communication, understanding the business environment and management advisory services. Possible remedies on curriculum and pedagogy are suggested. In the United States, data on what accounting employers wanted and what was perceived as lacking as well as suggested remedies were obtained from relevant literature review. In the case of Hong Kong, the academics and the Hong Kong Institute of Certified Public Accountants (HKICPA) were surveyed on the weaknesses of accounting graduates while the big-four firms were asked to identify the most important skills of entry- level accountants.
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