The Accounting Review Vol. 22 No. 4 1947
THE CPA LAW EXAMINATIONS.
Abstract
A professional qualifying examination such as a state bar examination for lawyers or the Certified Public Accountant (CPA) examination for accountants, can have one, or both, of two purposes. The examination can be designed for the purpose of determining those whose basic technical knowledge and ability are adequate to warrant their being qualified as members of their chosen profession and held out by that profession as: members; or the examination can be designed arbitrarily to restrict membership. Few, if any, professional examinations are deliberately planned for the latter purpose, but in so far as the form or content of any qualifying examination is such that the resuits do not give a fair evaluation of the real professional abilities of the candidates, to that extent it is serving no purpose other than to restrict membership. The CPA examinations have been honest, in good faith, attempts to qualify as Certified Public Accountants only those candidates having a thorough knowledge and grasp of approved concepts, techniques, and procedures of their profession.
- DOI
- 10.2308/tar-7054606
- Volume
- 22
- Issue
- 4
- Pages
- 353-359
- Language
- en
- Sources
- openalex crossref