¶ … training is sometimes necessary in order to provide the company a skilled enough worker to handle even the toughest work. However, sometimes, one does not have to seek the highlight training available to perform well on their job tasks. Sometimes training and education can be more of a hindrance than an aid. Public accounting firm personnel often have a difficult time with the various job responsibilities that have. Some believe additional training and education may help. Some believe it is a waste of time and resources to seek anything higher than CPA certification. Should public accounting firm personnel responsible for auditing information systems be required to have additional certification beyond the CPA? The answer is no. Body

Why say no? It is first important to look at the reasoning behind the answer. One can do this by examining what CPA is and what it stands for. CPA is an acronym for Certified Public Accountant. (Gleim and Irwin 12) Just like other skilled positions, a person must pass a nationally recognized exam called the Uniform Certified Public Account Examination as well as met additional experience and state requirements to be recognized as a CPA. Even if a person has fulfilled the educational requirements of the title of CPA, but has no experience, they are considered CPA inactive. (Miller and Nouri)

Since there are, several things required of an active CPA, this shows there is no need for additional training. Furthermore, the requirements needed to meet the title of CPA are stringent. Those attempting to use the title of CPA and are not certified as a CPA in that state are not recognized as a CPA even if they have out-of-state CPA certification. When there are such restrictions placed on becoming, a CPA...

By hiring someone with further training, the idea is that one is hiring a higher quality employee. However, the title of CPA seems to suggest high quality because of the restrictions, limitations, and requirements needed to obtain the title of CPA. Although additional training could be useful, it would rarely be needed. Perhaps it would benefit someone in management, but approaching a management position requires additional years of experience.
CMA stands for Certified Management Accountant. This is the next step past CPA and involves another exam as well as continuing education. (Ingram 8) It can be costly and because the position requires a lot of experience, may be useless in the context of a person starting accounting; it may not be worthwhile to pursue until a person has already established a career. Why is that? Because being certified as a CMA may put a person in debt due to paying for school and spending time in school and not in the workplace. CMA certification is excellent for someone looking for a position past public accountant, but most accountants do not seek a management position.

Many schools may remark on the multiple benefits of gaining CMA certification. However, the reality is, similar to CPA certification; people need experience along with academic training. It is one thing to pass the test and get the school hours done. It is another to acquire work hours. Although it seems doable on paper, in reality it is much harder and time intensive. It often takes people years to…