In March, the article “150-Hour Preparation Improves CPA Exam Performance” (William J. Read, K. Raghunandan, and Clifford Brown) neglects to mention whether surveyed students took a CPA review course in preparation for the exam. I believe that a CPA review course makes a significant difference in passing the exam, regardless of whether a person has completed a 120-hour requirement or a 150-hour requirement. Why wasn’t a CPA review course considered in their studies?
Patrick Payano
New York, N.Y.
The Author Responds:
Certainly, CPA review courses are useful. While not reported in our article, candidates taking private CPA review courses were more likely to pass all four parts of the CPA exam. However, in a statistical analysis controlling for the number of accounting credit hours, SAT scores, and enrollment in private CPA review courses, candidates with 150 hours or more of college education were more likely to pass the CPA exam than candidates not having a minimum of 150 semester hours.
William J. Read, PhD, CPA
Bentley College, Waltham, Mass.
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