[laviathon]

Hi,

I’m a prospective candidate looking to sit for the CPA exam. I know many states are moving towards the 150-unit education requirement and it’s advantageous to complete it for reciprocity purposes. I currently have a B.A in economics — 125 units (Business and ethics class included as GE), and no accounting hours. My question is, does it matter if my 30 hrs does not include advanced accounting theory or cost accounting? My community college does not have these courses. I was wondering if I would still be fine if the courses were in government accouting/non-profit accounting or accounting methodology instead.

[jcm433]

Probably safe to say that Cost would be specifically required pretty much everywhere.

AUD 79
BEC 70,84
FAR 78
REG 79

Licensed CPA in Mississippi

[govtec]

Should really check with your state board and read the regulation in place. Certain states have broad definition for the 30 credits needed to sit for the exam. They will define acceptable courses and subjects in tax, blaw, acctg and etc. I know other states that are very strict and will require you to complete 150 hrs before you can even sit for the exam!

BEC - 12/13
FAR - 5/14
AUD - 8/14
REG - 2/15
Passed 6 of 6 CLEP Exam

[Anonymous]

VA for example is one of those who wants those 150 hours to be accounting or finance related. I also have a BA in economics but all my elective courses were business related so I was able to get accepted to sit for the exam. Here you cant even sit unless you have the necessary courses.

I would also ask, why you would WANT to sit unless you have had at least some accounting – this is not an easy test. I actually went back to school this semester and took an advanced accounting class so I could get a handle on consolidations…

[Missy]

There are only one or two states that do not require 150 credits.

The actual requirements are vastly different from state to state, and your best source of information is your state board. Some states require a certain number of upper level courses and cc courses wouldn't count.

Also there is almost always an experience requirement,which in some states requires specifically public accounting experience.

Old timer,  A71'er since 2010.

Finance manager/HR manager

 

 

Licensed Massachusetts Non Reporting CPA since 2012
Finance/Admin/HR Manager

[manny1010]

What state are you looking at? I know that in Texas some of the beginning (introduction) accounting classes do not count towards the 150 hours. They have to be upper division courses.

AUD
REG
FAR
BEC

[Anonymous]

You need to check with your state board. They probably have a list of acceptable courses on their website, and their requirement may be different than what other states require. In Texas, you have to have 30 hours of upper division accounting coursework, but there are no specific course requirements. There is just a list of acceptable subject areas (intermediate and advanced financial, audit, tax, cost, governmental, etc.) and a list of unacceptable subject areas (mostly intro level courses). There is also a limit on how many hours can come from one subject area and how many hours can come from online courses. But there is nothing that says you MUST have any specific course.

And a lot of community colleges DO offer upper division accounting courses. They are designed specifically for CPA candidates who have already received an undergraduate degree and are just trying to meet the hours requirements for the exam. @laviathon, if the CC you are currently attending doesn't offer a large enough selection for you to get all your hours, you might check to see if there are any other CCs approved by your state board that offer some online accounting courses.

[Author]

Replies