About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline

18 J. Legal Stud. Educ. 1 (2000)

handle is hein.journals/jlse18 and id is 1 raw text is: 























THE ROLE OF BUSINESS LAW IN THE 150 HOUR
EDUCATIONAL REQUIREMENT FOR CPA
CERTIFICATION

                         By Christine Neylon O'Brien' and John G. Neylon-


 INTRODUCTION

   This paper deals with a change in the rules that allows one to become
 a Certified Public Accountant and the implications of the change for law
 faculty in business  schools who  train potential  CPAs.  In the  new
 millennium, one will generally be required to have at least 150 semester
 hours of education including a baccalaureate degree and an accounting
 concentration to qualify to sit for the CPA examination.' Those schools
 that offer a Master of Science in Accounting program   or a qualifying
 MBA  with an accounting concentration need to address the new require-
 ments when  preparing  their curricula. This paper focuses in particular


   * Professor of Business Law, Wallace E. Carroll School of Management, Boston
College.
  - Proprietor, Neylon & O'Brien, PA., Boston, Mass.; Adjunct Professor, Sawyer
Graduate School of Management, Suffolk University; Adjunct Assistant Professor,
Bentley College. The authors wish to express their appreciation to all those who
contributed to this research, including: Harry J. Fleming, Marni Holtzman, Bryan M.
Sullivan, and Erin Dunn, all formerly students of Boston College Law School or Wallace
E. Carroll School of Management, Boston College, and to Sonia Ensins of the O'Neill
Library, Boston College.
    While most jurisdictions have passed the 150-hour requirement, the effective date
varies amongst jurisdictions. See infra chart within text following note 47, Business Law
Requirements for CPA Certification (hereinafter Chart) for the effective dates. Please
note that the information represented on this chart will change over the months to come.
There are states that did not respond to the authors' survey, and many states are in the
process of revising their regulations and rules.

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Short-term subscription options include 24 hours, 48 hours, or 1 week to HeinOnline.

Contact us for annual subscription options:

Already a HeinOnline Subscriber?

profiles profiles most