MODIFYING THE CERTIFIED PUBLIC ACCOUNTANT APPLICATION PROCESS FOR ACADEMIC MISCONDUCT

Abstract

This article addresses the trend in academic misconduct in college courses and likelihood of its negative impacts on the CPA profession by future CPA Applicants. The article raises the question If a CPA Applicant committed academic misconduct in college coursework, is that Applicant as a CPA more likely to commit a violation of the CPA code of conduct? The article discusses the need of each jurisdiction to incorporate questions regarding academic misconduct in college courses into their respective jurisdiction’s CPA application process, how to verify the Applicant response without overburdening an already overburden CPA licensing board, and how to address questionable behavior prior to the Applicant being admitted as a CPA.