This paper examines the state, district, and territorial boards of accountancy educational requirements to sit for the Uniform Certified Public Accounting (CPA) Exam. This study undertakes an examination of general education, accounting and business related courses, at both the bachelor and graduate level, required by the various accountancy boards to sit for the exam. The authors obtained the educational requirements from state, district, and territorial web sites as of May 12, 2007. The objective of this paper is to compare existing educational requirements to those presented in the 2005 “Rules 5-1 and 5-2 Exposure Draft” by National Association of State Boards of Accountancy (NASBA).

Is the Uniform Certified Public Accounting Exam Uniform