Papers on "The CPA Profession" and similar term paper topics

Paper #054080 :: The CPA Profession
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This paper discusses recent changes in the CPA profession.

Written in 2004; 1,100 words; 2 sources; MLA; $ 38.95

Paper Summary:

This paper explains that the 1990s saw a significant fall in the attractiveness of the accounting profession among students as noted by a 25% drop in accounting degrees in just 4 years from 1996 to 2001 in the United States. The author points out one of the reasons for this decline is that the educational model for accounting professionals had not been able to cope effectively with the rapidly changing business environment. The paper relates that stricter auditing and accounting rules in the Sarbanes-Oxley Act and the high expectations of the corporate stakeholders about fraud detection have forced the CPAs to make the required adjustments in the educational model, examination, and training of accountants.

Table of Contents
Downturn in the Accounting Profession
Effect of the Business Scandals
Sarbanes-Oxley Act and Its Effect on CPAs
Restoring Their Image
Focus on Ethical Issue
Revival of the Auditing Function
Conclusion

From the Paper:

"In the 1990s, the accounting profession had de-emphasized the audit function in favor of accounting services to a large extent. This trend has reversed in the changed regulatory environment as more people than ever before now expect CPAs to detect and report fraud while reviewing financial statements. Although performing the role of the industry?s watchdogs is a challenging task, the CPAs and their professional associations seem to be aware of the requirements and are taking the necessary steps for upgrading of the accountants? auditing skills."

Tags: decrease education sarbanes-oxley ethics examination

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