The 150-Hour Debate: Insights from Accounting Educators

May 25, 2023

Two accounting educators discuss the major issues being raised around the 150-credit requirement to qualify for CPA licensure. Host Dr. Sean Stein Smith, CPA, talks with Dr. Josh McGowan, CPA, of Troy University about whether the requirement should change, feedback from students and recent graduates, alternative pathways to earn the 150, and where things might go from here.


Joshua  McGowan

Joshua McGowan

Dr. Josh McGowan, CPA, is an assistant professor and the associate director of the School of Accountancy at Troy University.
Sean D. Stein Smith

Sean D. Stein Smith

Dr. Sean Stein Smith, CPA, DBA, CMA, CGMA, CFE, is a professor at the City University of New York – Lehman College. He is a member of the NJCPA Board of Trustees, participates on several interest groups.

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