Sec. 2. Findings
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The Congress finds as follows: The accounting profession is working to ensure that it meets the needs of the public, businesses, governments, and not-for-profit organizations in a technology-driven marketplace. Promoting diversity, equity, and inclusion within the accounting profession fosters a field that is reflective of the local, regional, and global communities it serves, and is better positioned to innovate around the complex issues facing organizations of all kinds and the evolving public interest.
Early exposure to the accounting profession through family, friends, and other community interactions, or relevant elementary and secondary course offerings, increases opportunity for students to recognize the limitless possibilities of a career in accounting, and therefore inspires that professional trajectory. This Act seeks to build on existing financial literacy initiatives by establishing the significance of early course offerings in accounting education as drivers for improving career opportunity and diversity within this STEM profession.
There is a clear and logical integration between accounting and technology: as the profession continues to advance its use of technology to serve the public interest, accounting professionals, including CPAs, are technological leaders who manage and analyze big data, ensure data security, manage cybersecurity risk, and work alongside Information Technology professionals.