APBP State Society Guide

The state societies' guide to the Accounting Pilot & Bridge Project
The Pathways Commission on (Accounting Higher Education) was created by the American Institute of Certified Public Accountants (AICPA) and the American Accounting Association (AAA) to study the future structure of higher education for the accounting profession. They developed recommendations for educational pathways to engage and retain the strongest possible community of students, academics, practitioners and other knowledgeable leaders in the practice and study of accounting. Seven recommendations were proposed and task forces have been working on implementing the recommendations since July 2012. Below is the recommendation that speaks to the advanced accounting course in high schools and subsequent next steps.

Recommendation number five seeks to “improve the ability to attract high-potential, diverse students into the field.” Action item 5.1.3 aims to “Develop a high school accounting class that is eligible for Advanced Placement (AP) credit.”

  • Early 2013

    Pathways and College Board discussed process and information needed for creating an AP Accounting course.

  • January 2014

    AP task force presented College Board with materials and proposed course. More information was later requested and received. Over 126 Colleges and Universities agreed to accept AP credit and over 500 high schools attested to capacity and desire to offer an AP Accounting course.

  • March 2015

    College Board stated enough information was provided to move to the next step.

  • Summer 2015

    College Board attended Accounting Pilot & Bridge Project training.

  • August 2015

    As the term of the Pathways Commission came to an end, the advancement of an AP high school accounting course was tasked to the AICPA.

  • October 13, 2015

    October 13, 2015, College Board informed the AICPA that it put all course development work on hold until 2017 to focus on improving existing offerings for teachers and students.

  • January 2016

    Meeting held with expert panel to discuss potential ways to move the initiative forward. Further support of the Accounting Pilot & Bridge Project was agreed upon.

  • Summer 2016

    Six sessions were held for seven states , training 71 teachers.

  • Spring/Summer 2017

    The goal is to expand the program to approximately 20 states and continue the conversation with the College Board regarding acceptance of an AP Accounting course.