Date of Defense

Spring 4-25-2001

Department

Accountancy

First Advisor

David Rozelle, Accountancy

Second Advisor

Sheldon Langsam, Accountancy

Third Advisor

Jerry G. Kreuze, Accountancy

Abstract

Why is the 150-hour rule important for Certified Public Accountants (CPAs)? The objective of a lengthened education is to improve the overall quality of work performed by CPAs confronted with advancing technology, an increasingly complex business environment, and society's continuing demand for accounting and assurance services. The AICPA (American Institute of Certified Public Accountants) believes that expanding the education requirement to 150 hours will provide the opportunity for a more well-rounded education, and will enable CPAs to acquire basic accounting and business knowledge to develop the skills needed to support lifelong professional careers. Discusses the background and implementation of the 150-hour rule in several states.

Access Setting

Honors Thesis-Campus Only

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