In order to become a Certified Public Accountant (CPA), evaluate the gaps between the educational requirements and the expectations for independence and ethical considerations, providing a recommendation for how these gaps may be closed.
There is a gap between the educational requirement and the code of professional conduct since there are both targeting different elements of the CPA career, accountant will need to have both to be able to succeed. For instance, the educational objective requires that any CPA complete a minimum of 150 hours of classes which is the equivalent of a bachelor’s degree[AIC181]. Moreover, the code of conduct has specific requirement such the clause on integrity and objectivity which is an important part of the accountant career especially in the case of the auditors. The main issue is the fact that a new fresh student or any accounting professional do notnecessarily can develop such crucial factor of the accountant career. Thus, they may end up violating the code of conduct and lose their license
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