Date of Defense
Jack Ruhl, Accountancy
Sheldon Langsam, Accountancy
credit hours, case study, Florida
In January 1988, the American Institute of Certified Public Accountants (AICPA) approved an amendment of its bylaws requiring applicants for membership after the year 2000 to have completed at least 150 semester hours of education, including a baccalaureate degree or its equivalent. This action led to the beginning of a push for the reformation of accounting education and programs so students graduating in the year 2000 and after could meet this requirement. This paper provides a background of the 150 hour requirement, details the benefits and disadvantages of the requirement, presents implementation options, and describes one state's experience with the implementation.
Kramer, Tracey, "The 150 Hour Requirement: Past, Present, and Future" (1995). Honors Theses. 10.
Honors Thesis-Campus Only