The Effect of the Amendments of the Accountancy Profession Act No. 73, for the Year 2003 on the Quality of the Profession

Ali Al-Thuneibat, Dalia Ibrahim Mustafa, Rami Mohammad Al-Zabdieh


The study aimed at investigating the effect of the amendments of the Accountancy Profession Act No. 73 for the Year 2003 on the quality of the profession, from the view point of the Certified Public Accountants in Jordan. To achieve the objectives of the study, a questionnaire was designed and administered to a sample of the Certified Public Accountants. Means, standard deviations, and Chi-square were used to analyze the data and test the hypotheses. The findings of the study provide evidence that the amendments whether they are related to the Certified Public Accountants themselves or to the profession itself, have a moderate effect on the profession quality. It also appears that even though the amendments contribute to the achievement of the Act objectives and serves the interests of the public and the profession, their contribution is not so high. The study concluded with an important recommendation calling for the need to a direct and instance comprehensive change for all regulations related to the accountancy profession, and the need for considering the points of views of all interested groups.


The Accountancy Profession Act, Quality of the Profession, Certified Accountants, Auditors

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