Michelle is finding interesting differences non-native speakers and native speakers of English with respect to becoming a CPA. She writes:

Therefore, the group of bilinguals and ESL students has totally different views on the CPA exams than others. They may consider what they have to do more than what they want to do. I will focus on this aspect and discuss more on my paper later.

I'm really looking forward to her discussion of how particular needs can change one's viewpoint of becoming a CPA.

Sengelieva also has an interesting subject, that of ethics. She found out that four companies, when they interview prospective employees, they have some questions regarding ethical issues. One question was:

If you were asked by a co-worker to do something you thought was unethical, how would you respond?

I think it would be easy to answer the question in an interview, but it would be quite difficult in real life.