Abstract
Recently, many licensing jurisdictions in the United States have imposed the 150-hour educational requirement for accounting students. The number of credit hours is higher than what was traditionally required and causes CPA candidates to complete an additional year of formal education in order to be eligible to take the CPA examination (AICPA, 2003a). According to the literature, the mandate was enacted to improve the quality of work performed by entry-level CPAs as well as provide them with a well-rounded education (AICPA, 2003b).