| How does your department integrate FA education into the accounting curriculum? |
| We integrate FA topics into auditing courses | 12 | 16.7% |
| We offer a separate FA course | 12 | 16.7% |
| We currently do not cover FA at all | 46 | 66.7% |
| Total | 70 | 100% |
| At what level do you think a FA course should be offered? |
| Undergraduate | 10 | 13.3% |
| Graduate | 21 | 30% |
| Both undergraduate and graduate | 39 | 56.7% |
| Total | 70 | 100 |
| Who should teach FA courses? |
| Academicians | 9.5 | 13.3% |
| Practitioners | 9.5 | 13.3% |
| Both academics and practitioners | 51 | 73.3% |
| Total | 70 | 100% |
| Which courses should be prerequisites for a FA course? |
| Auditing | 25 | 36.7% |
| Advanced accounting | 18 | 23.3% |
| Current issues in accounting | 25 | 36.7% |
| Other | 2 | 3.3% |
| Total | 70 | 100% |