Ortiz, Dennis
[Verfasser:in]
;
O'Shaughnessy, John J.
[Sonstige Person, Familie und Körperschaft];
Siegel, Philip H.
[Sonstige Person, Familie und Körperschaft]
An Analysis of the Development of Regulation of CPAs
Anmerkungen:
Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments May 7, 2014 erstellt
Beschreibung:
This paper examines the development of education and experience requirements for CPAs. Relying on the past work of Siegel and Rigsby (1989) and others, we frame the current state of CPA education in the context of changes over the past century plus. Beginning with the first passage of CPA legislation, through the current state of affairs, this study adds to our understanding of the current state of education and experience requirements. The goal of this study is to combine an understanding of past events with a thorough discussion of relevant current forces, and offer a unique perspective into the future in terms of anticipated changes in accounting education including experience as well as the 150-hour requirement