Date of Award


Document Type

Honors Thesis

Degree Name

Bachelor of Arts




In 1983, Florida adopted a 150 credit hour rule in order for a CPA candidate to sit for the CPA exam. In 1989, the AICPA voted to recommend that all states follow Florida’s lead to adopt the 150-hour rule (Carpenter and Hock 2009). The events that led to the Sarbanes-Oxley Act of 2002 raise the question of just how helpful those extra credits are in improving the knowledge of accounting professionals in their field. A previous study has shown that the 150-hour requirement does not affect pass rates (Allen and Woodland 2006). Another study has shown that when there was an increase in the pass rate after the 150 hour credit requirement was implemented, the number of people actually passing decreased, which implied that the increased requirement left less people taking the exam (Gramling and Rosman 2009). This study attempts to replicate some of the findings in Gramling and Rosman about students’ knowledge of the 150-hour rule, and to extend that study to further explore students’ perspectives and opinions about the additional educational requirement.

Included in

Accounting Commons