The Accounting Review Vol. 47 No. 4 1972
Committee on CPA Examination.
Abstract
The article highlights the report of the Committee on the Certified Public Accountant (CPA) Examination of the American Accounting Association. The charge to this committee is to examine the educational implications of the content of the CPA examination, make recommendations for improving the content of the CPA examination, and to cooperate with the American Institute of Certified Public Accountants (AICPA) Board of Examiners in developing suitable problems and questions for the CPA examination. To foster a healthy interaction between parties in charge of the CPA examination and accounting educators the Committee asked the AICPA to make an effort to send copies of each examination to educators on a timely basis. Over 60% of the full-time faculty had previous public accounting experience and a slightly higher percentage of part-time faculty had such previous experience. 82% of the respondents indicated that a faculty member would not be recognized as having the equivalent of a published manuscript for a question used on the CPA examination. Certainly, it is true that the material which has emerged in the most recent examinations also has been structured into the accounting program, but this is not primarily because the questions have appeared in the CPA examination.
- DOI
- 10.2308/tar-4497337
- Volume
- 47
- Issue
- 4
- Pages
- 214-235
- Language
- en
- Sources
- openalex crossref