By Annie Wadovick

Faculty Mentor: Dave Henderson

Abstract

The CPA (Certified Public Accounting) exam has been around for over a century. The exam was created to show the qualifications of the test taker and ensure the United States has qualified and well-rounded accountants. Of course, the exam is not formatted the same way. The Exam is constantly changing to keep accountants updated with the times. This individual study will be used to identify the changes in the exam and figure out why these changes were needed.
Current Events have shaped the accounting profession, thus changing the format of the exam. Critical Events such as World Wars, depressions and recessions, COVID-19, technological advances changes how the board assess proficiency and what the test students on. With all the events in mind, I am analyzing how these events have the exam and what that means for the accounting industry as a whole.