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.
Central idea is also known as main idea. Definition: The central idea (main idea) in a piece of writing. is the point that the author wants you to remember most. Some writers may state the main idea, but it is often. implied, which means the reader has to make inferences. (what the text says + what I know) about it.