Abstract
Abstract We surveyed a group of CPAs and college and university faculty members to determine the demand for SEC courses in their respective professional domains. We also surveyed accounting department heads to ascertain the number of SEC courses currently available. The CPAs showed some support for an elective undergraduate SEC course and considerable support for either a required or elective graduate course. The academic group showed support only for an elective graduate SEC course. Only 55 schools currently offer an SEC course and only 14 offer a course in which at least half the material is strictly SEC-related. Schools that do not offer SEC courses reported that they do not have enough faculty members, that they have too few faculty members with the requisite SEC expertise and that SEC topics tend to be too detailed and specialized to be generally applicable in the curriculum.
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