The Optimum Way to a CPA

Abstract

The accounting profession has established the 150 semester hours of education requirement for Certified Public Accountants (CPAs) in all jurisdictions of the United States (except the US Virgin Islands. However, the requirement does not specify how the extra education should be earned. The purpose of this study is to recommend a course of action in the accounting curriculum to address the extra 30 semester hours above the typical 120 semester hours baccalaureate degree to meet the education requirements for the CPA, based on the quality of new accounting professionals as perceived by hiring CPAs. A survey using a Likert-type scale was administered to measure hiring CPAs perceptions of new accounting professionals’ quality. The findings suggest the desire for new hires to have more study in general business and financial accounting, both at the undergraduate and graduate levels. This research provides insight into how the accounting student can best prepare themselves for a successful career in accounting and how the profession can draw effective new entrants.