A random sample of n = 44 individuals with a B.S. degree in accounting who started with a Big Eight accounting firm and subsequently changed jobs resulted in a sample mean time to change of 35.02 months and a sample standard deviation of 18.94 months (“The Debate over Post-Baccalaureate Education: One University’s Experience,” Issues in Accounting Education [1992]: 18–36). Can it be concluded that the true average time to change exceeds 2 years? Test the appropriate hypotheses using a significance level of .01.