JOURNAL OF HIGHER EDUCATION THEORY AND PRACTICE

The Computer-Based CPA Exam: Have Changes Impacted

Perceptions of the Prestige of CPA Certification?

Author(s): Randall B. Bunker, Tonya K. Flesher

Citation: Randall B. Bunker, Tonya K. Flesher, (2013) "The Computer-Based CPA Exam: Have Changes Impacted Perceptions of the Prestige of CPA Certification?," Journal of Higher Education Theory and Practice, Vol.13, Iss. 2, pp. 56 - 67

Article Type: Research paper

Publisher: North American Business Press

Abstract:

The Uniform CPA Examination is recognized as a premier professional licensing test and serves to

protect the public interest by ensuring that only qualified individuals become licensed CPAs. In April

2004, the licensing process was changed with the launching of the computer-based uniform CPA exam.

Switching from the paper-and-pencil exam to the new computer-based CPA exam marked one of the most

significant changes in the history of the examination. The primary purpose of this paper is to report the

findings of a survey given to accounting practitioners, accounting educators, graduate accounting

students, and business professionals concerning the perceptions of the computer-based CPA Exam, in

addition this paper will update, extend, expand, or revisit prior research. Survey results indicate that the

switch to the computer-based exam has not had a negative impact on the prestige of the CPA designation.