| Autor: |
Griffin, Richard B., Geddie, Mary, Moser, Ernest, Griffin, B. Wynne |
| Předmět: |
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| Zdroj: |
Journal of Learning in Higher Education; Fall2012, Vol. 8 Issue 2, p61-70, 10p |
| Abstrakt: |
This paper is the second of a two part study comparing The Sixth Edition of the Uniform Accountancy Act as prepared and adopted by the National Association of State Boards of Accountancy (NASBA)with the actual regulatory practice of the various jurisdictional boards of accountancy in place just prior to the release of the most recent NASBA guidelines. The purpose of this part is to examine the state, district and territorial boards of accountancy educational requirements to sit for the Uniform Certified Public Accounting (CPA) Exam in the first "of the 'Three Es' - Education, Examination, and Experience - that constitute the requirement for Certified Public Accountant (CPA) licensure. (AICPA 2011) And to compare these existing educational requirements to those presented in the "Uniform Accountancy Act Model Rules" as approved by NASBA Board of Directors on JULY 29, 2011. Educational requirements - general education, accounting, and business related courses at both the bachelor and graduate level - were obtained by the authors from state, district, and territorial web sites as of April 11, 2011 in order to examine requirements by the various accountancy boards. Each board of accountancy establishes the requirements for licensure within its jurisdiction. [ABSTRACT FROM AUTHOR] |
| Databáze: |
Complementary Index |
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