Practitioners' Views on Five-Year Educational Requirements for CPAs.
报告了一项问卷调查结果，了解执业注册会计师对将会计教育从四年延长至五年的看法，包括对考试通过率、员工价值、人才供给以及课程内容和时间安排的影响。
Abstract ABSTRACT: With the expanding body of knowledge required of CPAs, there has been significant support in recent years for expanding the educational requirement for accountants from four to five years. This paper reports the results of a questionnaire distributed to practicing CPAs regarding their opinions on the effect and impact of a required fifth year of accounting education. Issues covered include the perceived effects of additional education on the CPA examination passage rate, on the value of the employee to the firm and the profession, and on the supply of accountants. Preferences on the timing and content of five-year programs and the problems of reciprocity were also examined.