| Autor: |
Lynn, Edward S., Breen, H. Edward, Dilley, David R., Griffin, Charles H., Jaedicke, Robert K., Lang, Edwin R., McMullen, Stewart Y., Meier, Robert A., Osmundson, William D., Schlosser, Robert E., Woods, Richard C., Bruschi, Williaam C., Cutting, Warren C., Most, Kenneth S. |
| Předmět: |
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| Zdroj: |
Journal of Accountancy; Sep65, Vol. 120 Issue 3, p84-87, 4p |
| Abstrakt: |
The article discusses some issues on the education and training of accountants. Policies for the preparation of the Uniform CPA Examination and the conduct of the related Advisory Grading Service are the responsibility of the Board of Examiners of the American Institute of CPAs. The development and acceptance of the Uniform Commercial Code during the last decade have required consideration of how the Code and pre-existing law should be treated in the preparation and grading of the CPA Examination. The Board has decided that beginning with the November 1966 CPA Examination in Commercial Law candidates will be expected to apply only their knowledge of the Uniform Commercial Code in answering questions in those subject areas of law covered by the Code. The Board's decision is based on the fact that the Uniform Commercial Code has now been adopted, with varying effective dates, by the legislatures of an over-whelming majority of the states. Forty-three of the fifty-three jurisdictions, including the most populous states, have now adopted the Code. |
| Databáze: |
Complementary Index |
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