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.
3. a mental representation of something: she's got a good idea of the layout of the factory. 4. the characterization of something in general terms; concept: the idea of a square circle is self-contradictory. 5. an individual's conception of something: his idea of honesty is not the same as yours and mine. 6. the belief that something is the case: he has the idea that what he's doing is right. 7. a scheme, intention, plan, etc: here's my idea for the sales campaign. 8. a vague notion or indication; inkling: he had no idea of what life would be like in Africa.