skills, changes in the scope of the uniform certification examination "have mirrored changes in the knowledge required by the practicing CPA" (Chenok, 1995, p. 67). To ensure that accounting students get a broad-based education, the AICPA recently "garnered unprecedented support for a fundamental change in accountancy education: requiring 150 hours of education for entry into the profession. It has been adopted in 32 jurisdictions and becomes a condition of AICPA membership beginning in the year 2000" (Chenok, 1995, p. 67).
Further, the AICPA has worked to improve the quality of accounting education by recommending changes in the educational process (Chenok, 1995, p. 67). The recommended changes include the development of accreditation standards in conjunction with the American Assembly of Collegiate Schools of Business, and the development of timely course materials in conjunction with the Accounting Education Change Commission.
Development of Professional Standards
In 1982, the AICPA's special committee on standards of professional conduct began planning a way to improve the level of professional standards among accountants (Chenok, 1995, p. 67). "A significant milestone was reached in January 1988, when AICPA members voted overwhelmingly to support The Plan to Restructure Professional Standards (the Plan)" (Chenok, 1995, p. 67).
The Plan represented the most comprehensive quality improvement program ever undertaken by any profession and established membership in the AICPA as a "measure of excellence" (Chenok, 1995, p. 67). The Plan sought to improve performance through expanded entry-level educational requirements, continuing professional education standards for the entire membership, and mandatory quality reviews of firm accounting and auditing practices. Through 1995, approximately 40,000 CPA firms had participated in an approved practice monitoring program.
The AICPA, since 1933, has been involved in the est...