CPA Firms’ Hiring Preferences and the 150-Hour Requirement

摘要

The 150-hour rule for CPA licensing has been widely adopted throughout the US and its territories. However, the CPA licensing requirements in most jurisdictions allow multiple options for fulfilling that requirement. (NASBA, 2013b) Specifically, candidates can satisfy the 150-hour requirement by completing an undergraduate degree followed by a graduate degree, or they can take all 150 hours at the undergraduate level. Additionally, students can choose to seek a position with a CPA firm immediately after completing their undergraduate degrees and then finishing the 150 hours while working, or they can choose to finish all 150 hours before trying to enter the job market. To date there has been no evidence presented which would indicate the degree to which CPA firms prefer any of these approaches. The purpose of this research was to provide that evidence.