Past Activities of AAA Committees on the CPA Examination.

Abstract The article focuses on the American Accounting Association (AAA) that has exercised some influence on the Uniform Certified Public Accountants (CPA) Examination through its Committee on CPA Examinations. One of the recommendations made by the 1948 committee was that there should be established a special or standing committee of AAA to cooperate with the Board of Examiners and the Director of Education of AAA Committee on CPA Examinations. The best way to evaluate the kinds of activities taken on by the Committee on CPA Examinations and the results achieved is to consider some of the conclusions, results and unanswered questions left in the wake of twenty years of activity. Somewhat related to its distinction between general and special knowledge and abilities is the 1961 Committee's conclusion that as soon as feasible a fifth year of study in accountancy and related areas should become a requirement. The committee felt that such use of a fifth year would yield greater assurance that the candidate's degree is reliable evidence of his general knowledge.