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This study was undertaken in an attempt to answer the following questions:
(a) Do practicing CPAs in Utah support the Certified Public Accountant Licensing Act?
(b) What are the opinions of CPAs in practice in Utah regarding the mode of delivery of the fifth year of education, the appropriate degree to be awarded upon completion of the fifth year and the content of the curriculum of the fifth year?
(c) Is support of the Act by practicing CPAs in Utah based upon their own experience in the workplace?
(d)Is support of the Act by practicing CPAs based upon their own levels of education?
(e) Does the type of firm for which the CPA works, the number of years of experience of the CPA, or the degrees attained by the CPA influence the choice of courses that practitioners would include in the curriculum of the fifth year?