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Centennial Anniversary Of The First Cpa Examination: A Century Of Professional Progress, Academy Of Accounting Historians Apr 1997

Centennial Anniversary Of The First Cpa Examination: A Century Of Professional Progress, Academy Of Accounting Historians

Accounting Historians Notebook

The Academy of Accounting Historians hosted its 1996 research conference in Cleveland on December 5-7, 1996. The theme of the conference was "The Centennial Anniversary of the First CPA Examination." The first CPA law was signed by the Governor of New York on April 17, 1896, and the first CPA Examination was given on December 15 and 16, 1896, in Buffalo and New York City. The conference was held in Cleveland in conjunction with the 50th Anniversary Celebration of John Carroll's College of Business.

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Evolution Of The Uniform Cpa Examination, Kent T. Fields, William D. Samson Mar 1990

Evolution Of The Uniform Cpa Examination, Kent T. Fields, William D. Samson

Accounting Historians Notebook

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 …

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Insights Into The Recent Proposals To Change The Cpa Exam, Wilbert Schwotzer Mar 1990

Insights Into The Recent Proposals To Change The Cpa Exam, Wilbert Schwotzer

Accounting Historians Notebook

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 …

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History Session At Aaa National Meeting; First Annual Sewanee Economics Symposium : Business In The New South: A Historical Perspective; Quotations From Pacioli; Answers To Accounting History Quiz, Academy Of Accounting Historians Mar 1980