Experience as a Necessary Qualification for the Cpa Certificate.

Abstract In the fifty years since the first law was enacted to license certified public accountants, there have been increasing efforts toward standardization within the profession. For the most part, the progress toward uniformity has been on a national scale through the efforts of national organizations. From a theoretical standpoint, at least, it would appear that the education and training of accountants for the profession should also approach uniformity on a national scale. The important question for CPA examiners is: "What type and how much training must a candidate have before he can be allowed to practice?" This question, of course, includes formal education or training in accounting schools or colleges, as well as what is termed "practical experience" in accounting work, and particularly in public accounting. Theoretically, the answer to this question should be the same in one U.S. state as in another. And it is reasonable to believe that approximate uniformity in answering the question will affect the degree to which high standards of public accounting practice are adopted and maintained throughout the U.S.. If, in some states, little or no training is required before candidates enter the profession it is possible, but by no means certain, that some will obtain additional education and practical training before practicing on their own account. But others, having the stamp of approval from a CPA board, will plunge into engagements for which they are not qualified and will make mistakes which a longer training period would have prevented.