Committee on CPA Examinations.

Abstract The article highlights the report to the Executive Committee of Committee on CPA Examinations of the American Accounting Association for 1966-67. The report is in essence the findings of the three sub-committees and their recommendations relative to these findings. As the committee proceeded in its work, it found that its charge could not be fulfilled within the confines of a short period of time, such as one year. Too many unresolved issues of substantial import were uncovered and these issues cannot be left unresolved if the committee is to fulfil its charge. The examination exists for the protection of the public interest. Heretofore, public interest has been primarily a matter of third party reliance, that is, the "attest function." Furthermore, it seems as if the only possibility of an exclusive field for CPA's is the attest function. With these thoughts in mind one must either accept the "attest function" as the factor limiting what is to be included in the Uniform CPA Examination or challenge it.