Public Accountancy

Public Accountancy Field Survey:
Perspective on the Future of the Accounting Profession - 2001

Contents

• Introduction:
  • Goal
  • Background
  • Demographic Analysis
  • Analysis of Survey Questions and Responses
  
  
• Topical Analysis:
  • Definition of scope of practice of public accountancy
  • Performing compilation services in business corporations
  • Licensure requirements - education
  • Licensure requirements - experience
  • Substantial equivalency
  • Non-licensee ownership
  • Elimination of 24-hour continuing education option
  • Mandatory continuing education for licensees employed outside public accounting firms
  • Mandatory peer review
  • Registration of sole proprietorships
  • Commissions and referral fees
  • Grandfathering of public accountants into certified public accountants
  
  
• Summary of majority of responses to the survey
  
  
• Survey document and Cover Letter
  
  
• Respondents’ comments