kimberlykrogers wrote:

- quote -

I think the test for that theory would be to look and see
what happened in states that had no conditioning
requirement--did those states have significantly more CPAs
per capita than other states due to this "easy" test taking
requirement, or did there appear to be little impact of the
conditioning requirements on the number of CPAs in the
various states.

I suspect the latter, since years ago when I took the exam,
I don't recall most students discussing locating in states
based on conditioning requirements. My experience is also
that most *serious* candidates eventually passed the exam
under whatever conditioning requirements were in place--and
those who weren't serious aren't likely to pass it no matter
how lax the conditioning requirements.

--
Ed Zollars, CPA
Phoenix, Arizona

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"kimberlykrogers" <kimberlykrogers[at]hotmail.com> wrote:

- quote -

You may be right in some ways, but we don't quite know how
the content of the exam will affect those who will be taking
it now using computers. Content may be the downfall of many
if they are not truly ready.

Wayne Brasch, CPA, M. S. Taxation

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What is the thought here on the idea that the market is
going to be flooded with CPAs now that in most states the
exam will be offered several times a year (6 or more
eventually?) instead of just two like it has been. Also,
most states had a requirement that you had to take all
four sections at a time and that you had to pass at least
TWO sections, AND get a conditional credit of 50 on the
parts you didn't pass--otherwise you had to take all four
sections again.

I've heard this is going to be SO much easier because now
someone can essentially take one section at a time at their
leisure. People who could never pass before will now pass
much more easily.

Any ideas or is this people blowing steam? I think it does
make sense. I know staffers who haven't passed in four
years due to being busy with work and unable to master all
four sections enough to get scores of 75/75/50/50. Now
they can easily study for one section at time, probably
passing all four in less than a year.

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- quote -

In 1990, 18 of the 54 CPA jurisdictions did not require you
to take all four parts at one time and at least two had very
low conditioning levels (10% and 20%). So the conditioning
requirements are now much higher.

Since 1990, most jurisdictions have enacted a 150 hour
requirement. So the education requirements are higher.

My experience is that you can't skip questions and go
back later when taking a computerized exam. So there
is no later enlightenment available.

Many people may not like my opinion, but here goes: Any
intelligent person who, in spite of a lack of Accounting
education, puts in 1500 to 2000 hours of preparation using
computerized review software and a few reference books can
pass the all four parts of the CPA exam in one sitting.

Dick

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