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Why not HE? The reasons those from under-represented backgrounds decide against university

SRHE

However, the findings from these two small studies suggest that if we are to widen access in the transformative way that the Office for Students , as the HE regulator for England, has alluded to, then perhaps the sector needs to respond to what those it seeks to recruit want, rather than expect students to be the ones having to adapt.

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Costs and Benefits of Adding 30-units to Accounting Students' Requirements for Licensure as a CPA

Higher Ed Ethics Watch

The 2021 AICPA Trends report on accounting education, the CPA exam, and public accounting firms’ hiring of recent graduates shows that the number of accounting graduates with bachelor’s and master’s degrees has been declining between the 2009-2010 and 2019-2020 periods. The decline is most pronounced during the past four years. [3].