CPA licensure without examination: Legitimation and resistance

Richard S. Sathe

CRITICAL PERSPECTIVES ON ACCOUNTING, 2010, vol. 21, issue 6, 496-508

Abstract: A 2001 law converted Minnesota's licensed public accountants (LPAs) to certified public accountants (CPAs). LPAs were individuals licensed to practice public accounting, including attestation, without having passed the CPA examination. Following the conversion, a fierce resistance arose from a small segment of Minnesota's CPA community. This paper used institutional theory to analyze the legitimation strategies and actions of the institutional agents as well as the resistance.

Keywords: Accountant; Profession; Examination; Licensure; Legitimation; Resistance; Professional association (search for similar items in EconPapers)
Date: 2010
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Persistent link: https://EconPapers.repec.org/RePEc:eee:crpeac:v:21:y:2010:i:6:p:496-508

DOI: 10.1016/j.cpa.2010.02.005

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