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ERIC Number: EJ1058206
Record Type: Journal
Publication Date: 2010
Pages: 8
Abstractor: As Provided
Reference Count: 15
ISSN: ISSN-1942-2504
Decrease in the Number of People Taking the CPA Exam Not Due to the 150-Hour Requirement
Metinko, Teresa R.; Gray, Dahli
American Journal of Business Education, v3 n11 p45-52 2010
This paper reports the results of a study that examined the association of the 120/150-hour education requirement with the number of CPA exam candidates during 1998 and 2008. Data gathered from the NASBA Candidate Performance Reports 1999 and 2009 found no relationship between the number of CPA exam candidates and the education requirements in each of the US jurisdictions. Approximately 48% of the total decline in candidates in 2008 as compared to 1998 occurred in jurisdictions that only required 120 hours of education to sit for the exam in 2008. Approximately 20% of the total decline occurred in jurisdictions that required 150 hours of education in 2008. The 150-hour requirement is not the cause for the decrease in the number of people taking the CPA exam.
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Publication Type: Journal Articles; Reports - Research
Education Level: Higher Education; Postsecondary Education
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A