Abstract The article discusses about the achievement of success in Certified Public Accountant examination. In raising the question of academic background, the candidate will find general agreement on the desirability of a full academic course leading to a college degree. However, he will encounter conflicting views with respect to the nature and the extent of the college work to be undertaken. The study covers those students who sat for the CPA examination immediately after completing a four-year academic program that included courses in a "field of concentration" directed to professional public accounting. The course offers a review of contemporary accounting theory with emphasis upon the pronouncements of the American Institute of Certified Public Accountants and the American Accounting Association. During the course of study the student works some fifty to sixty problems taken from the accounting practice parts of past CPA examinations. The course aims to provide students with a full appreciation of the framework of contemporary theory and the ability to solve practical problems within this framework. Those persons with high accounting aptitude who achieve a superior accounting record in a four-year college program composed of liberal arts, business, and accounting studies similar to that described, can look forward to high achievement on the CPA examination taken immediately upon the completion of academic studies.
Harry Simons (Tue,) studied this question.