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JOURNAL OF ACCOUNTING AND FINANCE
Practitioners’ Views of the Education and Experience Requirements for CPA
Licensure: A Survey Study of CPAs in the Dakotas
Author(s): Roberto Demagalhaes, Harold Wilde
Citation: Roberto Demagalhaes, Harold Wilde, (2013) "Practitioners’ Views of the Education and Experience Requirements for CPA Licensure: A Survey Study of CPAs in the Dakotasra," Journal of Accounting and Finance, Vol. 13, Iss. 6, pp. 168 - 177
Article Type: Research paper
Publisher: North American Business Press
Abstract:
The purpose of this study is to assess the views of CPAs in North Dakota and South Dakota on the
education and experience requirements for CPA licensure. Our results show that practitioners are
divided on whether to require 150 credit-hours of education. Practitioners support setting national
uniform education and experience requirements, setting the same requirements for permission to take the
CPA exam as for licensure, and requiring specific college coursework in business disciplines and ethics.
A majority of practitioners prefer requiring two years of general experience, or experience specifically in
public accounting.
