The 150-hour requirement : its effect on helping accounting students pass the uniform CPA examination
Date of Award
Honors College Theses
Dr. Herbert Vessel
Dr. Joyce W. O'Rourke
Dr. Beverly Wade
In the past several years, the accounting profession has encountered some drastic events that have tested its ability to· serve the public and stand as a profession. Since these occurrences, professionals in the accounting world have strived to make changes and establish goals ·that are focused on restoring the public's confidence ·and trust in the accounting profession. Despite the controversy that still exists, this profession has made great improvements and has started a path for the accounting profession to achieve its previous prestige and power. Among the controversy or unsolved issues that cease to exist is the effectiveness of the 150-hour education requirement. Many individuals believe that the 150-hour requirement has proven its effectiveness in helping students pass the CPA examination, while others believe the 150-hour requirement is ineffective and serves no purpose. This thesis provides background information on the CPA examination and a definition and history of the 150-hour requirement and analyzes previous research studies on this particular subject. This paper will provide a detailed analysis and review of previous studies that will assist in reaching a reasonable conclusion. Using this method, we find that more emphasis should be placed on restructuring the 150-requirement than on proving its effectiveness.
Morris, Raeshonda1 R., "The 150-hour requirement : its effect on helping accounting students pass the uniform CPA examination" (2006). Electronic Dissertations and Theses. 118.