Accounting, the language of business, appears muted in its attempt to reconcile its pre-certification and a CPA’s lifelong continuing education requirements.We need to turn the volume up and encourage a dialogue. The future of accounting education is at stake. The profession is brimming with frustration over attempts by its practitioners to reconcile requirements from jurisdiction to jurisdiction.
Certified public accounting is a profession comprised of individuals regulated and licensed by 54 licensing jurisdictions. The CPA Exam, administered by the National Association of State Boards of Accountancy, is used by the regulatory bodies of all 54 jurisdictions. Boards of accountancy use the exam as a prerequisite for the CPA certificate because it is the primary way to measure the competency of CPA candidates. Candidates who take the 15-hour exam are tested on auditing and attestation, financial accounting and reporting, regulation, and business environment and concepts.
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