Work of the Commission on Cpa Standards.

Abstract The Commission on Standards of Education and Experience for Certified Public Accountants (CPAs) was organized in 1952. The commission is independent of the American Institute of Accountants or any other one body. Its membership includes professors of accounting, deans of university schools of business administration, practicing CPA's and members of state boards of accountancy. The commission hopes to set goals which the state boards and schools might strive to approach over a reasonable term of years, together with suggestions for interim procedures which may be practical to follow in approaching what it is hoped may be accepted as longer-range objectives. Since the commission is concerned primarily with uniformity of standards, the CPA examination which has now been adopted by all jurisdictions in the U.S. may be said to be a subject of secondary importance to the commission. Any improvement or standardization of educational or experience training for the profession, however, is bound to lead to some consideration of the level and content of the written examinations.