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ERIC Number: EJ1053597
Record Type: Journal
Publication Date: 2014
Pages: 8
Abstractor: As Provided
ISSN: ISSN-1942-2504
The 150-Hour Requirement for CPA Licensure: One Institution's Response
Larkin, Joseph M.
American Journal of Business Education, v7 n4 p307-314 2014
Virtually all states now require candidates for the Certified Public Accountant (CPA) examination and subsequent licensure to have completed 150 semester hours of college education. The rationale behind this requirement is to improve the preparation of students entering the profession and to increase their chances of successful completion of the exam as well as ensuring a well-rounded entrant into the profession. This paper presents the findings of one institution's reaction to this challenge. Sixty-nine junior and senior accounting majors at an AACB-accredited institution were surveyed regarding how they would satisfy the requirement. The vast majority of respondents intending to become 150-hour compliant, indicated their intent to fulfill the requirement through the completion of additions coursework, primarily in the summer semesters before commencing full-time employment and to do so within four years. On-line courses were reported to be the primary means of fulfilling the requirement. Cost and convenience of acquiring the credits were the most significant determinants in completing the credit hours. The intended coursework and subject matter was primarily non-business related. The implications of the findings should be of interest to current and future students, academicians and the employing firms.
Clute Institute. 6901 South Pierce Street Suite 239, Littleton, CO 80128. Tel: 303-904-4750; Fax: 303-978-0413; e-mail:; Web site:
Publication Type: Journal Articles; Reports - Research
Education Level: Higher Education; Postsecondary Education
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Grant or Contract Numbers: N/A