Why is transitioning from an accounting background to finance (e.g., pursuing a CFA) often considered a smoother path than the reverse?

Answer

The structure of the CPA exam requires recent coursework, making the reverse pivot more challenging

The structure of the CPA exam frequently requires recent coursework in many cases, which makes attempting to pivot from a purely finance background into the highly regulated CPA track later on often more difficult than moving from accounting to finance.

Why is transitioning from an accounting background to finance (e.g., pursuing a CFA) often considered a smoother path than the reverse?
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