2017 Uniform CPA Exam Revisions: How are Educators Responding?

Abstract

The American Institute of Certified Public Accountants (AICPA) is charged with maintaining the relevance of the Uniform CPA exam to ensure that those who pass the exam and become certified have the skills and abilities to keep pace with the ever-changing accounting profession. For students pursuing the CPA designation, passing the Uniform CPA exam, and meeting the 150-hour requirement are key factors. With the launch of the latest version of the Uniform CPA exam in 2017, the question about whether educators should adapt their existing courses to meet the new CPA exam structure and focus is up for debate. This chapter contains a review of the proposed changes to the Uniform CPA exam by the AICPA and various statistics regarding historical pass rates. Further, the chapter includes the results of a survey about whether accounting faculty plan to adjust their courses to reflect the changes to the exam and whether they feel pressure from various stakeholders to improve CPA exam pass rates for their respective institutions.

Citation

Kulesza, M. and Weaver, P.Q. (2019), "2017 Uniform CPA Exam Revisions: How are Educators Responding?", Calderon, T.G. (Ed.) Advances in Accounting Education: Teaching and Curriculum Innovations (Advances in Accounting Education, Vol. 22), Emerald Publishing Limited, Leeds, pp. 135-159. https://doi.org/10.1108/S1085-462220190000022008