Document Type

Book

Publication Date

1908

Abstract

The first examination was held in Pittsburgh on November 13 and 14, 1899, and in Philadelphia on November 17 and 18, 1899, thus covering but two days of eight and one-half hours each, or a total of seventeen hours. This examination consisted of questions grouped under four heads � Theory of Accounts, Practical Accounting, Auditing and Commercial Law. From the above date until the close of 1907, twelve examinations have been held, and the same order of subjects was observed until the last one, when, under revised rules of the Board in effect from January 1, 1907, the examination questions were grouped in accordance with the language of the Pennsylvania C. P. A. Act under General Accounting and Commercial Law. It is believed that the revised grouping affords opportunity for a more comprehensive examination in topics with which a practicing public accountant should be familiar than is practicable under the old form of examinations. The first practical test of the working of the new plan was had in the examination held in November, 1907, at which the Board endeavored to set an examination in keeping with the outline published in connection with the rules. The experience of this examination has convinced the Board of the wisdom of the new order.

Relational Format

book

Comments

Originally published by: Pennsylvania. State Board of Examiners of Public Accountants

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