The U.S. Department of the Treasury Advisory Committee on the Auditing Profession (ACAP) identified in its October 2008 report many contemporary forces affecting human capital requirements for the broader accounting profession.  Among its findings, ACAP made several recommendations including the importance for the AAA and the AICPA to form a Commission to study the future structure and content of accounting education.  The Pathways Commission’s purpose is to fulfill the goals of that recommendation and to consider the other ACAP human capital recommendations.    The Commission will identify, explore and establish a national higher education strategy for the accounting profession broadly defined.  The Commission’s activities also will be guided by the social purpose of accounting to consider the information right of capital providers, particularly individuals who are the core source of property at risk in the marketplace, as well the economic purpose of accounting, to provide timely information to those who are the decision makers employing and directing the use of such resources.