Publication Date
Spring 1990
Abstract
In this paper there are four research issues. First, the developments that led to the institution of the first CPA Exam are identified. Second, the evolution of the earliest state CPA Examinations into the "uniform" CPA Examination is investigated. Third, the early CPA Exams are compared to the current exams as a way of illustrating the impact that these first exams have had, and continue to have, on modern exams. Last, in a very subjective way, the rigor of the early examinations is compared to "modern" examinations in an attempt to draw conclusions about the relative difficulty of the old examinations compared to the modern ones.
Recommended Citation
Fields, Kent T. and Samson, William D.
(1990)
"Evolution of the uniform CPA examination,"
Accounting Historians Notebook: Vol. 13:
No.
1, Article 19.
Available at:
https://egrove.olemiss.edu/aah_notebook/vol13/iss1/19