We review the main aspects of modelling the oscillations of rotating stars. We first review the recent progress concerning the role of the Coriolis force when its amplitude is such that perturbative approaches are inappropriate. We insist on the qualitative changes which are brought on by this force and which are due to the ill-posed nature of the underlying mathematical problem. We then discuss the problems raised by the existence of the centrifugal acceleration and show that although of second order it should affect quite strongly the spectrum of acoustic modes of rapidly rotating stars. We then draw some conclusions on the route to follow in order to achieve the modelling of the oscillations of rotating stars.