Abstract The article summarizes the results of a survey on income tax questions included in the 17th Certified Public Accountant (CPA) examinations administered in the U.S. between November 1964 and November 1972. The trend towards testing of conceptual tax knowledge in addition to specific rules and procedures complement the objectives of the Committee on Education and Experience Requirements of the American Institute of CPA, as well as the recommendations of the Committee on Federal Taxation of the American Accounting Association and predecessor committees.

Abstract ABSTRACT The relative effectiveness of a teaching machine and conventional lectures was studied in a controlled experiment in a portion of a tax accounting course. The nature of the teaching machine, the teaching problem, and the experimental design and controls are discussed. Subject to the limitations described, the results indicated that the lecture method provided greater immediate understanding, but that the teaching machine provided greater retention.