An Examination Of The Support For Changes In CPE Regulations For Accountants

Abstract

This paper investigates the relationship between perceptions of effectiveness of mandatory continuing professional education (CPE) programs and what support, if any, there is for changes in those regulations. A survey of North Carolina Certified Public Accountants was conducted to determine which of three components of CPE effectiveness was most important and the degree of support for nine possible changes which would either increase the rigor of the regulations or relax the standards.