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Essay / Research Paper Abstract
This 5 page paper examines the evolution of the CPA exam. Information about the exam's history is included along with recent changes in the format and content. Bibliography lists 5 sources.
Page Count:
5 pages (~225 words per page)
File: RT13_SA605CPA.rtf
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Unformatted sample text from the term paper:
endured the rigorous training and testing that a CPA goes through. The CPA is a category within the realm of accountancy that cropped up during the nineteenth century. It designates
an accountant as an expert in the field. What happened was that during the 1890s, the Institute of Accounts drafted a bill which provided a definition of just what a
certified accountant is exactly (Brown 272). Acts would be instituted in a variety of states to define the CPA (Brown 272). Today, the CPA is a prestigious designation that fundamentally
calls someone an expert in the field of accounting, much like an MD designation is to a healer. Of course, like other professions, testing is mandatory and the CPA exam
has changed over time. The business of accountancy prior to 1900 was somewhat small. Before the twentieth century, businesses were on shaky ground and had problematic balance sheets (Dennis).
Accountancy would become reputable over time as it added standards to something that was not standardized. In 1896, the first CPA exam was given in the state of New York
(Dennis). There seems to have been a lack of appreciation for accountants in that era but some accountants would take the early CPA exam to prove their technical expertise (Dennis).
By the 1920s, things had changed and CPA laws were enacted in all of the states (Dennis). At the time, to sit for the exam, all that was necessary was
a high school diploma (Dennis). Times have changed since then. Today, out of 54 educational licensing districts, 48 of 54 have created legislation to requisite about 150 semester hours prior
to taking the CPA exam (Bierstaker, Howe and Seol 211). Of course, the exam did not requisite 150 hours for much of the century. This is a new requirement
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