Arguments Against the CPA Exam to Gauge Accounting Program Success.

Abstract The article presents discussion against the CPA examination to gauge accounting program success. As an accounting educator and CPA, the author fully acknowledges the importance of the CPA examination as a milestone for career advancement and success. He truly believe that the CPA examination is a reliable and valid assessment tool for technical accounting, financial reporting and auditing topics that should be well understood by individuals entering a career in the public accounting profession. A long-standing history of rigor and quality is a clear indication that the CPA examination is a robust test of certain core competencies in professional accounting and auditing. Despite the general success of the CPA exam, the author has strong reservations about using a professional certification as the primary exogenous measure for assessing the effectiveness of college-level accounting programs. There are several basis for his concern like the exam is not a complete measure of accounting knowledge, aptitude or mastery, many high-quality accounting programs in the U.S. do not focus solely on the public accounting career track for their students, the vast majority of today's accounting majors will not work in the public accounting field etc.