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JOURNAL OF ACCOUNTING AND FINANCE
Perceptions of Mandatory Continuing Professional Education:
Some Evidence from Florida and Texas CPAs
Author(s): Thomas D. Tolleson, Aundrea K. Guess
Citation: Thomas D. Tolleson, Aundrea K. Guess, (2013) "Perceptions of Mandatory Continuing Professional Education: Some Evidence from Florida and Texas CPAs," Journal of Accounting and Finance, Vol. 13, Iss. 1, pp. 11 - 21
Article Type: Research paper
Publisher: North American Business Press
Abstract:
This study examines CPAs’ perceptions of the benefits and shortfalls of mandated continuing professional
education (MCPE). We ask Florida and Texas CPAs to respond to several issues related to MCPE. While
a large majority of respondents agreed that the accounting profession benefits from MCPE, a significant
majority perceived that CPAs would not complete MCPE without the mandate. The results of our study
question the efficacy of the current MCPE model. Evidence suggests that rather than continue with the
current input-based model the profession may be better served by a practice-related model.
