← Search

Practitioners' Views on Five-Year Educational Requirements for CPAs.

Donald F. Arnold¹; Thomas J. Geiselhart²

¹ Professor of Accounting, Union College. 1 · ² Senior Accountant with Coopers & Lybrand (Albany, N.Y. office). 2

Abstract ABSTRACT: With the expanding body of knowledge required of CPAs, there has been significant support in recent years for expanding the educational requirement for accountants from four to five years. This paper reports the results of a questionnaire distributed to practicing CPAs regarding their opinions on the effect and impact of a required fifth year of accounting education. Issues covered include the perceived effects of additional education on the CPA examination passage rate, on the value of the employee to the firm and the profession, and on the supply of accountants. Preferences on the timing and content of five-year programs and the problems of reciprocity were also examined.

DOI

10.2308/tar-4488940

Volume

59 (2)

Pages

314-324

Language

en

Export

BibTeX

Sources

openalex crossref