Post-Baccalaureate Education for CPAs: Educational Capacity and Perceived Academic Quality of Accounting Students.

Abstract This article discusses the implication of the Model Public Accountancy Bill to the public, the public accounting profession, industry and the higher education community in the U.S. One of the important provision of the Model Bill is obtaining a baccalaureate degree and not less than 30 semester hours of additional study meeting certain requirements as a necessary prerequisite for obtaining the CPA certificate. The potential enactment of a 150-hour-educational requirement for new CPA in a number of stated raises important educational capacity and student quality concerns for business schools.