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Accounting State Board Requirements

The ÁùºÏ±¦µä State Board of Accountancy has a 150 Hour Education Rule for all students wanting to receive certification as a CPA in ÁùºÏ±¦µä. Candidates should be aware that licensure requirements differ from state to state.

In order to satisfy the ÁùºÏ±¦µä State Board of Accountancy 150 Hour requirements, you must have 24 semester (36 quarter) hours in accounting courses above the introductory level that must include the following:

Credit hours and the business courses which satisfy the State Board requirement:

  • 6 - Financial Accounting (beyond the introductory level): ACC 401 or 601 and ACC 402 or 602*
  • 3 - Cost Accounting: ACC 405 or 605*
  • 3 - Auditing: ACC 470 or 670*
  • 3 - Federal Income Tax: ACC 410 or 610*
  • 9 Accounting electives**

And

  • 3 credit hours of Business Law: ACC 460 or MGT 325

And

  • 24 credit hours in business courses other than in accounting

For detailed information regarding the licensing requirements for ÁùºÏ±¦µä CPAs, see the 

* The 400 level courses are required courses for the undergraduate degree in accounting, 600 level courses are graduate courses.

** For example, ACC 403 or 603, ACC 404 or 604, ACC 415, ACC 407 or 607, and ACC 475 or 675.