The 150-Hour Education Requirement

Accounting Practitioners’ Views

Larry A. Deppe, PhD, CPA, CMA

In 1983, the AICPA's Commission on Professional Accounting Education released its report, A Post-Baccalaureate Education Requirement for the CPA Profession. Along with its recommendation for a post-baccalaureate education requirement for the CPA profession, this report also encouraged legislative intervention by the AICPA and state professional associations as appropriate and necessary to the establishment of such education. Since this report was issued, 40 states have adopted the 150-hour requirement. This discussion utilizes Utah, which adopted the 150-hour law in 1981, as a case study of the requirement and its implementation. Though it primarily focuses on one state, policymakers, educators, and CPAs in other jurisdictions can compare this case study with their own experiences.