Alumni Newsletter Fall 2021

Writing Initiative with English PhD CPA Evolution

Sean Hillson In response to faculty requests across the country for information to prepare or ad- just curricula for the upcoming changes, the AICPA and NASBA released a Model Curriculum in June 2021. One of our faculty, Nadia Rogers, Professor of Practice and Director of our Master of Accounting and Information Systems Program, served as Co-Chair of the Information Systems and Controls Task Force, which was charged with developing the learning objectives of this discipline section for inclusion in the Model Curriculum. Our ACIS faculty have and will continue to analyze the Model Curriculum as a whole and consider additional authoritative information available in the future to ensure that our curricula remain leading edge, preparing students for success in the profession and on the CPA Exam. This is an exciting and transformative time within the accounting profession, and we are committed to continuing to provide our students with a world class education. Technology continues to change at a rapid pace, leading to new opportunities for the accounting profession and changed skills and knowledge expected of accounting pro- fessionals. In an effort to evolve CPA licensure to better align the skills and knowledge needed to be successful today and in the future as well as to continue to protect the public, the AICPA and NASBA joined forces to develop the CPA Evolution Initiative. In January 2024, a new CPA Exam will be released that utilizes a core plus discipline model with accounting, auditing, and tax in the core (technology heavily intertwined) as well as Business Analysis & Reporting, Information Systems and Controls, and Tax Compliance and Planning as disciplines. Exam candidates will be required to pass all three sections of the core in addition to passing one discipline section.

One important skill that is often overlooked, but highly valued by employers, is written communication skills. Effective writing skills are also important when a student sits for the Uniform CPA examination. CPA sections such as BEC (Business Environment & Concepts) evaluate and analyze a candidate’s written communication skills. Most students that are graduating with an accounting degree are going to spend lots of time studying topics such as financial accounting, managerial accounting, information systems, corporate/individual tax, audit, and data analytics. Accounting programs in the United States, most likely, spend little or no time at all providing feedback to students on effective written communication skills. The ACIS Department, led by Dr. Jack Maher, have put an emphasis on graduating accounting students with effective written communication skills. Starting last Fall 2020, the ACIS Department hired an English PhD student to work with various upper-level accounting classes to improve the writing skills of our students. The PhD student from the English Department has helped with courses such as Financial Statement Auditing, Auditing Theory, Tax Research, Financial Analytics, and Accounting Analytics. The students are being given guidance on how to communicate effectively when writing client letters, memos, accounting reports, research papers, etc. We hope that this partnership with the English Department will give our accounting graduates a competitive advantage in the future.

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