Accounting education is arguably now attracting more attention, both scholarly and professional, than ever before, to educational issues such as core curricula, institution accreditation procedures and professional society admission requirements. This working paper presents background information about accounting education in the United States, Australia and New Zealand, before focussing special attention on the professional subjects, auditing and taxation. Within the accounting curriculum, traditionally these have been viewed as advanced level professional subjects with relevance to accounting practice. The paper contrasts and compares the teaching of these subjects in Australia and New Zealand, and discusses potential implications and improvements extending from recent United States education research.