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US accounting qualification reforms spark industry clash

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Proposal to replace fifth year of education with on-the-job training criticised by group representing Big Four

A plan to reform the rules for qualifying as an accountant in the US could expose firms to discrimination lawsuits and add barriers to joining the profession, according to the body representing the country’s biggest audit firms.

Liz Barentzen, the CAQ’s vice-president, wrote in a comment letter submitted last month that “the framework’s extensive list of competencies, performance indicators, and evaluation requirements creates an unnecessarily complex system that could be difficult to implement consistently across jurisdictions”.

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