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Taxation

University of Mississippi

1990

Accounting -- Examinations

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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 …


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 …


Uniform Cpa Examination. Questions And Unofficial Answers, 1990 November, American Institute Of Certified Public Accountants. Board Of Examiners Jan 1990

Uniform Cpa Examination. Questions And Unofficial Answers, 1990 November, American Institute Of Certified Public Accountants. Board Of Examiners

Examinations and Study

No abstract provided.


Uniform Cpa Examination, May 1985-May 1989. Selected Questions And Unofficial Answers Indexed To Content Specification Outline; Selected Questions And Unofficial Answers, James D. Blum, American Institute Of Certified Public Accountants. Board Of Examiners, American Institute Of Certified Public Accountants. Examinations Division Jan 1990

Uniform Cpa Examination, May 1985-May 1989. Selected Questions And Unofficial Answers Indexed To Content Specification Outline; Selected Questions And Unofficial Answers, James D. Blum, American Institute Of Certified Public Accountants. Board Of Examiners, American Institute Of Certified Public Accountants. Examinations Division

Examinations and Study

No abstract provided.


Uniform Cpa Examination. Questions And Unofficial Answers, 1990 May, American Institute Of Certified Public Accountants. Board Of Examiners Jan 1990

Uniform Cpa Examination. Questions And Unofficial Answers, 1990 May, American Institute Of Certified Public Accountants. Board Of Examiners

Examinations and Study

No abstract provided.