Report Of The Committee For New Courses For Professional Accounting Programs.

Abstract This article presents the text of a report by the Committee for New Courses for Professional Accounting Programs of the American Accounting Association in the U.S. as of October 2, 1977. The Committee considered a wide range of possible courses in addition to those embraced by the outlines at the end of this report. Some observations are appropriate in relation to some of the subject areas. None of the proposals deals with the broad topic of income taxation. The omission of this subject area from the report should not be construed as reflecting a judgment by the Committee that the income tax area is not appropriate for inclusion in professional accounting programs or that courses currently available in this area cannot be improved or refined to meet better the objectives of a professional accounting programme. The Committee considered a number of matters that involve assuring the quality and orderly development of new courses for professional accounting programs. One concern involves incentives for the introduction of new courses. A follow-on concern involves monitoring the feedback for new courses that are implemented.