JOURNAL OF HIGHER EDUCATION THEORY AND PRACTICE

A Study of Undergraduate Accounting Students' Graduation Trends

Resulting from Changes in Requirements for Certified Public

Accountant (CPA) Licensure in New York State

Author(s): Alexander K. Buchholz, Frimette Kass

Citation: Alexander K. Buchholz, Frimette Kass, (2012) "A Study of Undergraduate Accounting Students' Graduation Trends

Resulting from Changes in Requirements for Certified Public

Accountant (CPA) Licensure in New York State," Journal of Higher Education Theory and Practice, Vol.12, Iss. 1, pp. 96 - 107

Article Type: Research paper

Publisher: North American Business Press

Abstract:

Changes in New York State’s requirements for obtaining a CPA license have necessitated several

changes for many accounting departments. This study posed several questions relating to: how students

planned to meet the 150 semester hour (credits) education requirement for licensure as well as obtaining

the one year experience requirement. The results showed that most students plan to go to graduate

school. Many students will also have 150 credits when completing their accounting studies and will not

have need for additional education. Finally, students surveyed strayed off the path of public accounting,

or more specifically audit (which was traditionally the initial career needed for CPA licensure), as

satisfying the one year experience requirement towards licensure.