Acceptable Accounting Courses and Verifying that you Have Obtained Sufficient Coverage in the Specified Topic Areas
Completion of a course in each of the four required areas is the most direct way to meet the requirement. Examples follow:
- Financial accounting: Intermediate Accounting, Advanced Accounting, International Accounting, Financial Statement Analysis, Financial Reporting and Analysis
- Auditing: Financial Statement Auditing, Internal Audit, IT Audit
- Taxation: Income Taxation, Financial Planning, Corporate Taxation, Tax Implications of Accounting Decisions
- Management Accounting: Cost Accounting, Accounting Information for Decision Making, Managerial Accounting
If a course title does not clearly relate to the coverage area, the candidate may need to submit a course catalogue, syllabus or letter from a professor detailing the coverage. If you think there may be a question about the coverage provided in one of your courses, use this course evaluation checksheet as a guide for yourself or to submit with documentation supporting coverage when you apply to sit for the CPA Exam.
Examples of courses that count toward the requirement for accounting hours and may have the required coverage include Accounting Information Systems, Accounting Internship (limit of three semester hours), Contemporary Issues or Topics in Accounting, Accounting Theory, Governmental or Not-for-Profit Accounting.
Examples of courses that do not count toward the requirement for accounting hours accounting courses that are not completed or accepted in transfer at a four-year accredited college or university, Law for Accountants (satisfies business course requirement), and Communication or Writing for Accountants (satisfies business course requirement).
* Please note that elementary and introductory courses will count toward the requirements for accounting hours after January 1, 2007.