The Certification of Tax Specialists: Some Empirical Results.

The certification of specialists in accounting has developed into a controversial topic. This study was based on a questionnaire survey of 274 southeastern accountants and their perceptions and attitudes about the certification of tax specialists. The analysis considered a comparison among the three groups sampled and the aggregate sample through the use of chi-square analyses. The results indicate possible support for a special certification of tax specialists as well as indications of certification requirements and post-certification requirements. The over-all results have important implications for the development of an acceptable tax specialists' certification program.