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.
Something conceived in the mind, a thought or notion; an abstract or generic idea generalized from particular experiences; a mental representation, image or idea of tangible and concrete objects (e.g., a chair, a dog) and intangible ideas and feelings (e.g., colors, emotions).