As faculty members at colleges, universities and community colleges, CPAs prepare students for accounting careers. This involves teaching courses in auditing, financial accounting, taxation, cost and managerial accounting, and many other interesting areas. Professors design new courses and curricula to meet the profession's ever-changing educational needs. The CPA's teaching role also includes counseling students about the various career paths in accounting and advising them on course selection.

Accounting educators conduct research to expand the body of accounting knowledge. Some examples of accounting research are investigations into how accounting and auditing information is used to make decisions, examinations of how the behavioral sciences can aid the understanding of the way in which accountants and auditors perform their tasks, and studies about the effectiveness of auditing techniques in the examination of financial statements.

In addition, to their teaching and research roles, accounting educators also are involved in professional service. Accounting faculty members frequently serve on committees of professional organizations, and they design and teach continuing professional education courses.

Prepared by the Communications Division, American Institute of Certified Public Accountants © 1989 AICPA, Inc.

The CPA as...

The CPA working in...

  • Business and Industry

  • Government and Nonprofits