Perspectives on the 150 Hour Requirement
Hammuck, Milton M.
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The paper focuses on an important issue facing the future of Accounting Education: The AICPA's requirement that by the year 2000 individuals applying for membership must have completed 150 hours of higher education. In the paper, the history of the requirement is examined along with the present position of the requirement. The AICPA's anticipated benefits and concerns are compared and contrasted with the ideals and views of the following three perspectives: profession, accounting educators, and accounting students. Finally, the author gives a personal view of the 150 hour requirement.