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CPAs and Continuing Professional Education: Exploring Their Perceived Values in Undergraduate Accounting Programs
Last modified: 2015-09-21
Abstract
Colleges and universities often strive to include accounting faculty who are licensed Certified Public Accountants (CPAs), partly based on the perception that those with CPA licenses will enhance classroom discussions by being current in the profession and drawing on personal experiences. Although requirements vary by state, a key component of maintaining an active CPA license is engaging in continuing professional education (CPE). Because maintaining an active license is an ongoing process, it is possible that licensed CPAs who also teach at a college/university may find themselves unwilling or unable to maintain their active CPA status or devote the time needed to engage in CPE. If this is the case, then these academics risk not staying "current" and losing touch with their profession, thereby imparing that aspect of their teaching effectiveness. This paper will explore how active CPAs, inactive CPAs, and those who have never been a CPA at various institutions feel about maintaining an active CPA license and engaging in CPE.
Keywords
CPA, continuing education, faculty