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LEARNING RESOURCE

New CPA Essentials: Ethics, Connections
Make classes as engaging as possible. & Communications
Introductory accounting classes can make or break
Gain valuable communication skills while
a student’s interest in becoming a CPA. While
understanding the basic tenets of ethical and
students need to learn the fundamentals, faculty are professional conduct, and the principles of ethics.
finding creative ways to make the material engaging
and relevant. CPE SELF-STUDY
For example, Bagranoff has her students choose
their favorite companies at the beginning of each For more information or to make a purchase, go to aicpa.org/cpe-learning
semester and uses those companies’ financials as or call the Institute at 888-777-7077.
examples throughout the year.
“Using companies that they know and love
is a really great way of making the class more
interesting to them and helping them understand,” efforts, such as voicing support for legislation, will
Bagranoff said. “These students don’t know much help draw attention to these causes.
about business — it’s their first real exposure — but Foster a CPA culture on campus. Campuses
they do shop at and interact with companies.” with a good “CPA culture” typically have a few
Teachers can also engage students by using case licensed CPAs teaching in classrooms, or at least
studies that show the impact CPAs can have. an environment that espouses positive messaging
“Auditors have the best stories on the planet — about the benefits of being a CPA.
[about] the things people have done to falsify docu- “Our role, especially as accounting faculty or as
ments and try to fool auditors,” Johnston said. “Get Beta Alpha Psi representing the profession, is to
people engaged in what accountants do that’s really reach out to the underclassmen and make them un-
exciting and helpful to the world. This generation derstand and appreciate what this profession is all
wants something more than just a job; they want to about,” said Kelly Ann Ulto, CPA, clinical associate
better the world and their community.” professor of accounting at Fordham University.
Because the profession is constantly evolving, Faculty should generate CPA Exam awareness
faculty also need to stay up to date on changes in early, encourage students to get involved with Beta
the profession. One way to do that is by visiting the Alpha Psi, and talk about all the things they can do
This Way to CPA Academic Resource Hub and with an accounting degree and CPA license.
attending the monthly Faculty Hour webcasts. “If I look at everyone who majored in account-
Support efforts to get accounting AP ing, there’s probably 120 different types of jobs
courses and STEM designation. Advanced Place- they’re doing right now across the board,” Behn
ment (AP) courses are a great way to expose high said.
school students to potential college majors, which Faculty can direct students to the Start Here
is why the AICPA has been training high school Go Places and This Way to CPA websites to learn
teachers to teach advanced accounting courses as it more. They can also take advantage of free career
continues to work to advance accounting as an AP materials from This Way to CPA. ■
course with the College Board.
At the same time, the AICPA and the National
Association of State Boards of Accountancy AICPA RESOURCES
have been working to evolve the accounting skill
set and get accounting recognized as part of the Podcast episodes
STEM (science, technology, engineering, and
“New Strategies to Grow the Profession’s Pipeline,” JofA, March 24, 2022
mathematics) program in schools. The AICPA
“Lessons in Building the Accounting Pipeline From ENGAGE 2021,” JofA,
has also been proactive in assisting university
July 29, 2021
accounting programs to change their Classification
of Instructional Programs (CIP) code to one on Online resources
the Department of Homeland Security’s (DHS’s)
8 Strategies for CPA Exam Success
approved STEM list for its optional practical
Accounting Advisory Councils (AAC): A Toolkit for CPA Firms
training program and is asking DHS to consider
adding accounting and related programs to its Building Your Firm’s CPA Culture
approved list of CIP codes. Resources to Expand the D&I Pipeline of Minority Students in Accounting
Anything faculty can do to expedite these

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