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This paper summarizes the role of listening in accounting education and demonstrates the transformation of reading-based activities into listening-based activities that provide practice in listening skills and add professional elements to accounting courses. The specific case has student in the role of a staff accountant recommend the restructuring of a note for a client. Students use their technical accounting skills in calculating payments and creating amortization tables in a time value of money context, based on a simulated meeting with the client. This case delivers the case context in a dialog, rather than in paragraphs, giving students an example of a professional communication context.