Article Title

Accounting syllabus

Publication Date

Fall 1985


This paper traces the efforts of the AIA Committee on Education (committee) from 1919 to 1924 to establish the program of study to prepare students for the CPA examination. The committee's efforts resulted in a program of study which was in outline form and referred to as the accounting syllabus. Although its contribution is debatable, the accounting syllabus was a first step. It reported subject matter which CPA candidates needed to know, and, perhaps, it indirectly influenced future efforts. The accounting syllabus, at the very least, represents a constructive effort and is a part of the foundation of contemporary accounting education.



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