The first of a two-part article represents the highlights of the first panel, "How the 150-Hour Requirement Is Affecting the Profession," on various implementation, transition, and adaptation issues presented by the 150-hour requirement. This article includes the panelists' prepared remarks and a reaction written by a member of the audience. New York State Board for Public Accountancy executive secretary Daniel J. Dustin of said the Board has created an ad hoc committee on education to investigate what changes need to be made to the current regulations, including the 150-hour program. According to Susan Hamlen, an associate professor and chair of the department of accounting and law in the school of management, University at Buffalo, by way of background, the undergraduate program at SUNY Buffalo has about 225 juniors, roughly double their enrollment of five years ago. They also have a one-year Master's of Science degree program, which is open to students completing their undergraduate program or those who have completed an equivalent program elsewhere.