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Show The Utah Enterprise Review j March 2, 1977 Page 6b Accountants Exam Aired on Utah Hill Continued from page lb structor of the Becker CPA Review course, opposes the change, stating the more stringent standards will discourage and deter prospective candidates from taking the exam. According to York, too many candidates are failing the exam with the ' present criteria. Of the 149 who took all four parts in the November sitting, only four percent passed all four parts; seven percent passed three parts; 20 percent passed two parts, 15 percent passed one part and 54 percent failed. York maintains the objective is to pass the exam, and the proposed legislation would only further frustrate the CPA student. Preston A. Wursten, president of the Utah Society Presenting six oi the worlds most elegant cuisines: French, Italian, Greek, Spanish, American and Persian. 249 South 4th East Reservations: 359-500- 0 Your Host: Ali A. Manteghi of Public Accountants, also opposes the bill, saying it is He views it closed shop which self-servin- g. as a would eliminate competition." Bill healthy John, a member of the Utah Society of Certified Public Accountants and a senior member of the state committee of public accountancy, believes the bill would standardize the qualifications to become a CPA. Utah is backward and reciprocity among other John states is difficult, asserts. Utah is the easiest state in the country to pass He says the exam in. statistics indicate a tougher exam fosters a higher percentage of students who pass. Bill OConnell, a CPA with Touche Ross Co. agrees Utah has the softest stand- ards in the country and believes increased credibility justified tougher requirements. Both Oregon and Idaho require passage of two subjects with a minimum score on failed subjects, but their passfail rate is only a per- plcCG todo buolnooo. cent or two better than Utahs. So does a tougher test really generate higher pass percentages? Are the educators at fault? Utah has a special provision in the law which allows a student whi is within six months of graduation to take the exam. Yet those who are closest to the study and test environment are not doing appreciably better. Commercial Club Building Judge Building Dr. James W. Woolley, University of Utah associate professor of accounting and an instructor of a CPA review course, feels the fault lies within the individual candidate. It is the level of Boston Building Exchange Place is one of the veiy few streets in Salt Lake which can be said to have a personality of its own. Its not a six lane highway... wide streets are fine for automobiles, narrow ones are more suited to people... Exchange Place is intimate, sophisticated and congenial. Prime office and commercial locations are now available in either of three landmark buildings in this distinctive area. The Boston Building, Commercial Club Building and Judge Building offer suites from single offices to entire floors as well as excellent ground floor commercial space. No matter what your business, youll discover the Exchange Place Associates' buildings to be exceptionally convenient places in which to do it. If your firm is interested in securing a location that combines professional elegance with cosmopolitan flair, call Harold Hill at 531-687or visit him in suite 3 1 0 in the Boston Building. 9 BCHANGB CxrniTXTiTdl Clul i Building Boston Built po BostonBulliii- C1ATES - Scik LiL City utv Building Utah fyiirXkyihorv 8051-687- committment, its dedication not brilliance. Woolley believes it is not the responsibility of the University to teach gamesmanship to pass the exam, but rather to teach the fundamental, reality concept encountered in the CPA practice. Proficiency and credibility are a must in an in- creasingly computerized, complex society. ening the requirements to become a CPA engender greater proficiency and credibility? Is it a move to lessen the number of CPAs so a greater fee can be charged? Is is a ploy to keep CPA candidates from becoming potential competitors to a partner in a firm? The 9 Will stiff- hotter. debate growrs |