JOURNAL ARTICLE
CPA Evolution and Curriculum Revolution: Building Value in the Accounting Profession Through CPA and CISA Dual Certification.
Published In: Journal of Emerging Technologies in Accounting, 2025, v. 22, n. 1. P. 1 1 of 3
Database: Business Source Ultimate 2 of 3
Authored By: Adams, Mollie T.; Hines, Christopher S.; Naegle Jr., J. Conrad; Ravenscraft, Julie; Tassin, Kerri L. 3 of 3
Abstract
Accounting programs are tasked with reviewing the extent of curriculum modifications necessary due to CPA Evolution. We believe CPA Evolution creates an opportunity for accounting programs to build value and marketability for students through a specific dual certification that pairs the CPA certification with the Information Systems and Controls (ISC) Discipline, and the Certified Information Systems Auditor (CISA) certification (i.e., CPA-ISC/CISA dual certification). We discuss benefits of this dual certification to students, programs, and other stakeholders; key background information; and CISA exam and CPA-ISC Discipline exam content overlap. Additionally, we provide a curriculum framework at both the undergraduate and graduate levels to coordinate both foundational knowledge for all CPA-bound students and specialized knowledge for the CPA-ISC/CISA dual certification. Finally, we discuss constraints programs may encounter when providing a CPA-ISC/CISA dual certification preparatory path and ways programs can address them. [ABSTRACT FROM AUTHOR]
Additional Information
- Source:Journal of Emerging Technologies in Accounting. 2025/03, Vol. 22, Issue 1, p1
- Document Type:Article
- Subject Area:Education
- Publication Date:2025
- ISSN:1554-1908
- DOI:10.2308/JETA-2023-073
- Accession Number:187394060
- Copyright Statement:Copyright of Journal of Emerging Technologies in Accounting is the property of American Accounting Association and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
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