Accountancy
CPA Guide
CPA Requirements
- Each state has different requirements to become a CPA.
- The CPA exam requires credit hour prerequisites.
- See National Association of State Boards of Accountancy for a summary of each state's requirements.
CPA Course Guide
The list of following courses offered by the Accountancy Department provides students with the knowledge needed to pass the CPA test.
Part I - Auditing and Attestation (AUD)
- Planning the Engagement
- Internal Control
- Obtain and Document Information
- Review Engagement and Evaluate Information
- Prepare Communications (100%)
- Accy 275 - Auditing
- Accy 276 - Governmental Accounting and Auditing
Part II - Business Environment and Concepts (BEC)
- Business Structure
- Economic Concepts
- Financial Management
- Information Technology
- Planning and Measurement
- Business Structure (20%)
- Accy 212 - Enterprise Organization
- Measurement (Managerial) (10%)
- Accy 202 - Managerial Accounting
- Accy 221 - Cost and Budget Analysis
- All areas other than Business Structure and Measurement (Not separately tested on old examination) (70%)
- Accy 282 - Accounting Information Systems and EDP
- Accy 291 - Financial Analysis
- MBad 250 -Financial Mangement/Fina 224 Financial Management
Part III - Financial Accounting and Reporting (FIN)
- Concepts and Standards for Financial Statements
- Typical Items in Financial Statements
- Specific Types of Transactions and Events
- Accounting and Reporting for Governmental Entities
- Accounting and Reporting for Nongovernmental and Not-For-Profit Organizations
- Business Enterprises (80%)
- Accy 201 - Financial Accounting
- Accy 225 - Financial Reporting Standards
- Accy 262 - Financial and Tax Accounting of Partnerships
- Accy 266 - Corporate Reorganizations and Affiliations
- Governmental Entities (10%)
- Accy 276 - Governmental Accounting and Auditing
- Not-For-Profit Organizations (10%)
- Accy 276 - Governmental Accounting and Auditing
PART IV. Regulation (REG)
- Ethics and Professional Responsibility
- Business Law
- Federal Tax Procedures and Accounting Issues
- Federal Taxation of Property Transactions
- Federal Taxation – Individuals
- Federal Taxation – Entities
- Taxation (60%)
- Accy 261 - Federal Income Taxation
- Accy 262 - Partnership Taxation
- Accy 263 - Corporate Taxation
- Law and Professional Responsibilities (all areas other than business structure) 40%)
- Accy 211 - Business Law: Contracts, Torts and Property
- Accy 212 - Business Law: Enterprise Organization