CPAs and others have alternately referred to accounting as a profession and as an industry. Some take offense at the notion that accounting is an "industry," believing that term to be a slap in the face to those who have worked so hard to bring respect and prestige to accounting as a "profession." Depending upon whether you are referring to CPAs or non-CPAs, accounting is currently both a profession and an industry. While thinking about this issue during a conference hosted by West Virginia University, the author read a poster that said "Accounting: a profession with tradition, a profession in transition, a profession of opportunity." They should do everything they can to live up to that billing.