The American Institute of Certified Public Accountants (AICPA) has urged the US Department of Education (US DoE) to include accounting in the department’s proposed definition of a “professional degree” programme.
The institute made this submission as it filed comments on the Department’s Notice of Proposed Rulemaking (NPRM) entitled Reimagining and Improving Student Education.
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In its letter, the AICPA said it supports the department’s move to clarify the term “professional” and requested that the refined definition be written directly into the final regulation and included in the Code of Federal Regulations.
The organisation also called on the department to add accounting to the definition of a professional degree, or alternatively retain existing wording that says “professional degrees may include but are not limited to” the programmes listed in the NPRM.
This comes as accounting is not included in the 11 fields proposed for designation as a “professional degree”.
In the letter, the AICPA said: “Fundamentally, recognising accounting programmes as professional degree programmes makes common sense.
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By GlobalData“This recognition reflects the impact CPAs [certified public accountants] make on the lives of individuals, the health of communities, and the integrity of financial systems, as well as the rigorous path taken to become a licensed CPA.
“Students pursing this pathway should have equitable access to graduate-level financing, consistent with other recognised professional programmes that serve critical public needs.”
The AICPA said its position reflects the views of CPAs across the country, noting that numerous state CPA societies have also filed responses with the department.
The DoE will review all submissions before issuing final rules, which must take effect by 1 July 2026 under the One Big Beautiful Bill Act (H.R. 1).
Recently, the AICPA also asked the US Treasury and the Inland Revenue Service for guidance on the newly enacted H.R. 1.
