This paper aims to solicit the views of practitioners as to whether they understand the meaning and importance of lifelong learning in the accounting profession. If their views do not encompass the full spectrum of lifelong learning activities, then remedial activities can be recommended for the profession and for accounting educators. This paper starts with literature reviews on (a) the meaning of lifelong learning; (b) the importance of lifelong learning; and (c) the requirements for continuing professional education. Next, interviews were conducted with partners of the big-four accounting firms to solicit their views, and finally, these views were analyzed against the meaning of lifelong learning followed by discussions on the implications as a result of shortcomings, if any. Analyses of the responses of the big-four accounting firms suggest that their idea of lifelong learning is confined only to CPE that is work-related. The inadequacies are analyzed with suggested remedies for the accounting profession and accounting education.

本文旨在收集會計從業員的意見，以了解他們是否明白終身學習的意義及重要性。倘若他們的觀點未能包含全面的終身學習活動，那麼文章會對會計專業人士及會計教育工作者提出針對性的改善建議。本文首先回顧相關文獻，包括：（一）終身學習的意義；（二）終身學習的重要性；及（三）持續專業教育的要求。然後，藉訪問四大會計事務所的合夥人，收集他們對終身學習的意見。最後，以終身學習的意義為前提，分析他們的意見，繼而討論其不足之處對業界的影響和啟示。分析顯示，四大會計事務所的合夥人對終身學習的理念僅限於與工作相關的持續專業教育。回應這方面的落差，本文提出了一些改善建議。