Leave it in! Analyzing the responses to a proposal to remove governmental accounting from the certified public accountant examination

What is it about?

The Certified Public Accountant (CPA) exam content reflects trends in the profession and society. We find that many entities protested a proposal to eliminate governmental accounting from the exam. This resulted in the governmental accounting content being retained but divided into multiple sections on the revised CPA exam. The section with the most governmental accounting content will be a specialized section that only a subset of the CPA exam takers will attempt. This contrast with the current regime under which all CPA exam candidates have a chance of being tested on the governmental accounting content. This highlights that the public interest, represented by government accounting, is precariously included within the only consistent phase of becoming a licensed CPA across the United States.

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