The required course major research paper is to reflect a major research project undertaken during the course time period. It should be prepared in appropriate style and good form and be approximately 12-15 pages in length and include five to seven references. The course research paper should address a major contemporary issue for Auditing Financial Statements Prepared in accordance with Generally Accepted Accounting Principles arising in public practice as a licensed certified public accountant and accounting and reporting for business or regulated entities. Course paper topics should utilize GAAS found at https://pcaobus.org/standards and other resources. Students should be advised that is important to start immediately at the beginning of the course identifying the course research paper topic and acquiring appropriate references to provide the basis for the required course research paper.