ABSTRACT Accounting programs are tasked with reviewing the extent of curriculum modifications necessary due to CPA Evolution. We believe CPA Evolution creates an opportunity for accounting programs to build value and marketability for students through a specific dual certification that pairs the CPA certification with the Information Systems and Controls (ISC) Discipline, and the Certified Information Systems Auditor (CISA) certification (i.e., CPA-ISC/CISA dual certification). We discuss benefits of this dual certification to students, programs, and other stakeholders; key background information; and CISA exam and CPA-ISC Discipline exam content overlap. Additionally, we provide a curriculum framework at both the undergraduate and graduate levels to coordinate both foundational knowledge for all CPA-bound students and specialized knowledge for the CPA-ISC/CISA dual certification. Finally, we discuss constraints programs may encounter when providing a CPA-ISC/CISA dual certification preparatory path and ways programs can address them.
Read full abstract