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S. 3398 (117th): STEM Education in Accounting Act

The text of the bill below is as of Dec 15, 2021 (Introduced). The bill was not enacted into law.



1st Session

S. 3398


December 15, 2021

(for herself and Ms. Rosen) introduced the following bill; which was read twice and referred to the Committee on Health, Education, Labor, and Pensions


To amend the Student Support and Academic Enrichment Grant program to promote career awareness in accounting as part of a well-rounded STEM educational experience.


Short title

This Act may be cited as the STEM Education in Accounting Act .



The Congress finds as follows:


The accounting profession is working to ensure that it meets the needs of the public, businesses, governments, and not-for-profit organizations in a technology-driven marketplace.


Promoting diversity, equity, and inclusion within the accounting profession fosters a field that is reflective of the local, regional, and global communities it serves, and is better positioned to innovate around the complex issues facing organizations of all kinds and the evolving public interest.


Early exposure to the accounting profession through family, friends, and other community interactions, or relevant elementary and secondary course offerings, increases opportunity for students to recognize the limitless possibilities of a career in accounting, and therefore inspires that professional trajectory.


This Act seeks to build on existing financial literacy initiatives by establishing the significance of early course offerings in accounting education as drivers for improving career opportunity and diversity within this STEM profession.


There is a clear and logical integration between accounting and technology: as the profession continues to advance its use of technology to serve the public interest, accounting professionals, including CPAs, are technological leaders who manage and analyze big data, ensure data security, manage cybersecurity risk, and work alongside Information Technology professionals.


Accounting as part of a well-rounded educational experience

Subpart 1 of part A of title IV of the Elementary and Secondary Education Act of 1965 (20 U.S.C. 7111 et seq.) is amended—


in section 4104(b)(3)(A)(i), by—


striking or at the end of subclause (VI);


redesignating subclause (VII) as subclause (VIII); and


inserting after subclause (VI) the following new subclause:


accounting education, including accounting career awareness; or

; and


in section 4107(a)(3), by—


striking or at the end of subparagraph (I);


redesignating subparagraph (J) as subparagraph (K); and


inserting after subparagraph (I) the following new subparagraph:


activities to promote the development, implementation, and strengthening of programs to teach accounting, including increasing access to high-quality accounting courses for students through grade 12 who are members of groups underrepresented in accounting careers; or