To obtain the required body of knowledge and to develop the skills and abilities needed to be successful CPAs, students should complete 150 semester hours of education. Many states/jurisdictions now require or will require 150 semester hours of education for obtaining the CPA certification.: The requirement would not apply to CPAs who received their certification prior to the effective date of the change in the education requirement. For AICPA membership, the requirement applies to those who have taken the CPA exam and applied for membership after the year 2000.
Suppose, again, that the attempt is made to give a reductionistic definition of value in terms of the fact of interest. Value is any object of any interest. Now, the meaning of the idea of value is precisely equivalent to the idea of an interest relation. There is neither more nor less signification to the idea of value than to that of the idea of fact.
MAIN IDEAS. â¢ The main idea is the central, or most important, idea in a paragraph or passage. It. states the purpose and sets the direction of the paragraph or passage. â¢ The main idea may be stated or it may be implied. â¢ When the main idea of a paragraph is stated, it is most often found in the first. sentence of the paragraph. However, the main idea may be found in any sentence. of the paragraph. â¢ The main idea may be stated in the first sentence of a paragraph and then be. repeated or restated at the end of the paragraph.