Excerpts From the Report on the Uniform Cpa Examination.

Abstract The Committee on the Uniform CPA Examination was appointed February 28, 1948, in response to a request in 1947 from the Board of Examiners of the American Institute of Accountants. The board suggested the appointment of an Association committee to undertake a study of the examinations of recent years, with a view to suggestions that might improve future examinations. The commitment from Institute's President was interpreted broadly to include coverage of the board's examination procedures, the content of the uniform CPA examinations, timings, weightings, grading, and any other items, which the committee might deem pertinent. The committee wishes to acknowledge the fullest cooperation on the part of the board of examiners of the American Institute of Accountants and especially of its chairman, J. William Hope. It believes the board has made a sincere effort to better its examinations and procedures and no better evidence is needed than the request of the board for a survey by an independent organization. The comments, opinions, suggestions, and recommendations in this report are in no way offered in a spirit of derogation or fault finding, but rather in the hope some helpful and progressive ideas are incorporated herein.