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CONTINUING PROFESSIONAL EDUCATION FOR CERTIFIED PUBLIC ACCOUNTANTS: STATE OF THE ART AND PREDICTIONS FOR CHANGE
Abstract
This study had three purposes: (1) To review current Continuing Professional Education (CPE) requirements, CPE offerings of the AICPA, selected educationally active state societies, and selected CPA firms to determine the state of the art of accounting CPE. (2) To examine the extent to which CPAs in public practice agree or disagree with certain basic CPE issues and with predictions having apparent implications for accounting CPE. (3) To assess the implications of the state of the art and practitioner views for subsequent administration of accounting CPE at the state society level. A review of the literature on accounting CPE served to identify unresolved issues concerning the purposes, sources, and direction of CPE. These items were incorporated into statements and combined with questions designed to obtain demographic data for purposes of examining the opinions of practitioner CPAs. After a pilot study of the questionnaire was completed, revised questionnaires were sent to 1015 practitioner CPAs nationwide. Completing the questionnaire involved indicating on a scale from one to five the extent of agreement or disagreement with CPE issues and responding to demographic data questions. Three hundred ninety-one usable questionnaires were returned. A data base was created and verified, and Chi-Square tests were performed on four null hypotheses at the .05 level. The results provide insight into the profession's views on the purposes of CPE, the profession's use of available CPE sources, and the profession's opinions on issues involving regulation of CPE, modes of delivery, focus and content, administration, and evaluation.
Subject Area
Accounting
Recommended Citation
SANDERSON, GEORGE NORMAN, "CONTINUING PROFESSIONAL EDUCATION FOR CERTIFIED PUBLIC ACCOUNTANTS: STATE OF THE ART AND PREDICTIONS FOR CHANGE" (1985). ETD collection for University of Nebraska-Lincoln. AAI8521475.
https://digitalcommons.unl.edu/dissertations/AAI8521475