文章基本信息

标题：Decrease In The Number Of People Taking The CPA Exam Not Due To The 150-Hour Requirement
本地全文：下载
作者：Teresa R. Metinko, Dahli Gray
期刊名称：American Journal of Business Education
电子版ISSN：1942-2512
出版年度：2010
卷号：3
期号：11
出版社：Clute Institute for Academic Research
摘要：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.