The Effects of the 150-Credit-Hour Requirement for the Certified Public Accountant (CPA) Exam on the Career Intentions of Women and Minorities

In most states, students who sit for the certified public accountant (CPA) examination are now required to have 150 credit hours of college education. In this article, the authors examined the effects of this requirement on the career intentions of women and minorities. The authors collected data from 600 accounting students and the results suggested that the 150-credit-hour requirement might deter some women from pursuing the CPA, but would not be a deterrent for minorities.