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