Practitioner and Educator Preferences Regarding Accounting Curriculum Meeting the 150-Hour Requirement (Report‪)‬

INTRODUCTION Education, experience, and examination have long been the mainstays of preparation for entry into the public accounting profession. Recognizing that examination for certification and licensure is important, the Uniform Certified Public Accountant (CPA) Examination is a national standard that does not vary from state to state. Therefore, this study focused on the first two requirements--education and experience--noting the diversity among accounting programs and licensing jurisdictions in addition to the controversy that has developed from such disparate conditions. While some form of a 150-hour requirement is in place among most of the 55 jurisdictions, there are considerable differences regarding the amount and type of work experience that precedes licensure. Correspondingly, subjects and courses, as well as the level of education vary considerably from one accounting program to the next.