Date of Defense

Spring 4-13-2001



First Advisor

Jerry G. Kreuze, Accountancy

Second Advisor

A.J. Cataldo, Accountancy

Third Advisor

Sheldon Langsam, Accountancy


four-year programs, five-year programs


In the accounting profession, there are many career paths, such as working in the public, private, governmental, or not for profit sectors. In order to advance in these fields, it is often necessary to become certified. Like other professionals, certification is necessary to provide the general public with confidence that professionals are competent and educated. There are three main requirements to become a certified public accountant: the completion of a certain amount of educational experience, work experience, and passing all four parts of the CPA exam. Exact requirements vary by state. Beginning in 1979, states began to change the requirement; no longer was a baccalaureate degree sufficient - the applicant was required to complete 150 credit hours in the classroom. The paper includes (1) the results of a survey completed by accounting students at Western Michigan University on the potential effects of the implementation, and (2) the author's personal analysis and projections of the effects that Michigan as well as other states implementing the rule may face.

Access Setting

Honors Thesis-Campus Only