Cost Accounting in the CPA Examination--Updated .

Key Points

• To summarize the coverage of cost accounting topics in CPA exams from 1966 to 1970 and compare it to previous years.
• Reviewed ten CPA exams from 1966 to 1970
• Compared findings with an earlier study from 1956 to 1965
• Analyzed the types and extent of cost accounting topics covered
• Identified variations in cost accounting topic coverage over the years
• Noted an increase in specific subject areas compared to the earlier decade
• Highlighted shifts in emphasis within the CPA curriculum