The Texas Community College Option for CPA Examination Preparation

• In Event: Teaching, Learning, and Curriculum 6

Abstract

The Texas Community College Option for CPA Examination Preparation
This paper studies the results to date of the recent change in the Texas educational requirements for students to qualify to take the CPA examination. Beginning in 2004, community colleges were allowed to offer the accounting coursework required for taking the examination. In Texas, these offerings were more tightly controlled than is the case in other states where community college courses are allowed.
Four community colleges gained approval to offer courses. Since 2004 the number of sections passed by these students has steadily risen and now exceeds 3% of all sections passed. The average pass rate obtained by the community college students is quite respectable when compared to that of all other schools. This is also true when the community college results are compared to those schools with AACSB accreditation, and even those with separate accounting accreditation. While not as high as the AACSB schools, it is apparent from the results that such course offerings have provided an avenue for many students to successfully study for, and pass, the CPA examination.

Authors

• Gordon Heslop, Texas A&M University-Commerce

• Virginia Carol Fullwood, Texas A&M University - Commerce