Publication Date
Spring 1990
Abstract
Proposed changes to the CPA exam and the resulting discussion and debate suggest the need to review the source and purposes of the exam. The State Board of Accountancy of each state has statutory responsibility for the preparation, administration, and grading of the CPA exam. All fifty-four Boards of Accountancy purchase the preparation and grading services of the American Institute of Certified Public Accountants, Board of Examiners. Thus, the Board of Examiners is the sole provider and designer of the CPA exam. The CPA exam, as a licensing exam, is intended to protect the public welfare by testing for minimal competency in standards that are job-related, deal with tasks found in accounting practice, and include matters that are important to the public's welfare.
Recommended Citation
Schwotzer, Wilbert
(1990)
"Insights into the recent proposals to change the CPA exam,"
Accounting Historians Notebook: Vol. 13
:
No.
1
, Article 1.
Available at:
https://egrove.olemiss.edu/aah_notebook/vol13/iss1/1