This paper examines whether formal academic disciplinary actions are considered by state boards when a candidate applies for the CPA exam. Because of the importance of ethics to the accounting profession, careful screening of entrants to the profession seems warranted. As more colleges and universities adopt honor codes with formalized systems to adjudicate alleged violations, it seems that the profession should capture this information from the applicants to the CPA exam. I examine the initial application form from all the boards of accountancy. I find only one state which directly asks about academic disciplinary actions and few others who have questions that might capture the information. I discuss the value of such information and make a case for why it should be collected.
"FORMAL ACADEMIC DISCIPLINARY ACTIONS AND ENTRY INTO THE ACCOUNTING PROFESSION,"
Journal of Business & Leadership: Research, Practice, and Teaching (2005-2012): Vol. 5
, Article 11.
Available at: http://scholars.fhsu.edu/jbl/vol5/iss1/11