| Summary: | 碩士 === 朝陽科技大學 === 會計所 === 92 === Abstract
CPA profession encompasses a wide spectrum of knowledge and operations and is profoundly influenced by the rapidly changing economy. Due to that accounting principles, auditing norms, tax affairs and many other regulations vary over time, continuing professional education is the only approach for CPAs to maintain and enhance their service quality and professionalism. It plays an important role in reconstructing CPAs’ public credibility, much overshadowed by the Enron case in the US and Procomp Case in Taiwan.
This study reviews regulations on CPA’s continuing education in six countries, including the USA, England, Japan, as well as Hong Kong area, and further compares them with Taiwan. 118 valid questionnaires were examined with the percentage and T-test. Findings of this study are:
1. CPA’s Continuing Education System:
(1) CPA’s willingness: Most CPAs would continue their profession education even in the absence of mandatory regulations. (2) Required hours of the education: Most CPAs regard it reasonable to acquire 90 hours of courses within three years as required today; yet some others think the standard in Taiwan is relatively low and needs to be increased to 120 hours as required in the US and Australia. Unlike the CPAs in the US, England, and Australia, who have to record their own education process, CPAs in Taiwan are not requested to do so. (3) Methods of continuing education: Specific items are listed in Taiwan, while the US, England, and Australia adopt a generalized approach; any course, as long as it improves CPA’s professional ability, can be listed. For the CPAs in Taiwan, the most popular and effective method is to take courses provided by Professional Education Committee (PEC) of CPA Association. Thus, most of the time, local CPAs take this method.
2. Continuing Education Programs:
In consideration with both satisfaction and importance to operation, CPAs vote for courses in law, auditing, and business registration provided by PEC. Most CPAs agree that courses should be divided in terms of auditing and certification of listed companies’ financial reports. And CPAs’ demands should be surveyed annually as a reference for course designing. Most CPAs look forward to taking on-line courses over the Internet as well.
3. Others:
Locations and facilities of PEC’s courses are not satisfactory to most CPAs. An exclusive institute is expected by many to take charge of course deigning, surveying practical demands, and providing diversified programs. Meanwhile, course contents should be integrated in videotapes or CD-ROMs, and feedbacks (satisfaction evaluation) from attendants should be obtained by questionnaires at the end of each session.
4. Suggestions:
In regard with findings of this study, it is suggested that: (1) education hours required in 3 years be increased; (2) various methods of education be provided; (3) course contents be collected in videotapes or CD-ROMS; and (4) an exclusive institute be established.
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