Abstract As indicated above, the increasing demands on CPAs and the ever-widening scope of their activities calls for a professional development program which is a combination of university education, self-study and research, and an organized program of courses directed to the professional accountant. The responsibility of each professional accountant to strive to improve his own capabilities through continued study is paramount. A mature profession likewise assumes a responsibility to develop a program to provide the means by which individuals within the profession can continue to develop in a professional manner throughout their careers. In the accounting profession this responsibility falls largely upon the national organizations of professional accountants.
Cerny et al. (Fri,) studied this question.