[Resacups]

On 11/21/12 I was the happiest person in the world. The 10 month journey of passing the CPA Exam was over. I had been very proactive in obtaining everything I would need for my license application so that I could get my experience verified immediately after Thanksgiving and file my application. On 11/29/12 my favorite partner happily signed off on my work experience and I completed my application for a CPA License in Georgia through NASBA Licensing services that afternoon.

Yesterday I was notified via email that my application was not accepted as NASBA, not the State of Georgia, has determined that I only have 21 credit hours in Business Courses. By my review of my transcript I have 51 hours in Accounting, 21 undergrad and 30 grad, plus 6 hours in business law, 4 hours in statistics and 3 hours in econ. At both my undergraduate and graduate universities, accounting is a part of the business school. Nowhere in the O.C.G.A (official code of Georgia, annotated) is there a definition of a business course for CPA licensure.

To spend years in school, pass the hardest exam(s) I have ever taken, worked 19 months in public accounting and then be told, I am sorry, you don’t have enough business courses to be a CPA…….to say the least, I am devastated. Sure taking one more class is what I will ultimately have to do, but when you find out on 12/12/12 that you are one class shy, it’s too late for spring admissions anywhere. (I finished grad school in the summer of 2011, so I would actually have to reapply to school) At the earliest, it will be late August, most likely September of 2013 before I can officially become a CPA in the state of Georgia.

Has anyone been dealt this similar hand? I feel there has to be a formal appeal process, but the Georgia State Board of Accountancy website has not shed any light on this situation.

BEC: 01/09/12 PASSED
AUD: 05/29/12 PASSED
REG: 07/19/12 PASSED
FAR: 11/12/12 PASSED

[FearTheBeard]

@Resacups

NASBA can say Principles of Accounting is not a business class using the following logic:

“Derp.”

Seriously, what is it then? A biology class?

[Anonymous]

Resacups,

I am sorry to hear that. There is not a defined meaning to business courses in the O.C.G.A. NASBA grants the initial licensure for GA.

Anyway, chin up, you passed and then here is what you should probably do.

Please call or email Taylor Luther, Administrator, Licensing Services at NASBA. She is the NASBA administrator for GA. (tluther@nasba.org.)

She is great.

If you are in the Atlanta area I think you might be able to register for a Maymester class (last about a week) at GSU, GaT, or KSU, hopefully you do not need to do this. (Macc from KSU in 2008 and I have heard about Maymester back then).

Hoping the best for you.

[Anonymous]

@FearTheBeard – they dont consider principles of accounting a business course because they are high school level courses. The courses to count towards the exam requirements must be college level courses at an accredited school.

I took principles of accounting 1 sophomore year of high school and 2 in junior year. I don't mean to be rude but I agree with NASBA about not counting those courses towards your total.

[Anonymous]

Also, statistics isnt a business course either. You must take its “brother” course called Business Statistics

[Starlight]

@bmsheppard87 – where are you from that those are high school level courses?! They're 2000 level courses at all reputable institutions that I'm familiar with.

REG: 86
AUD: 92
FAR: 84
BEC: 87
Ethics: Passed!
Licensed 11/20/12

Supporting my husband on his CPA journey: 75% of the way there!

[Anonymous]

I'm from Baltimore County and those courses were available to me in high school. Taking them in high school is the sole reason I went into accounting (I was going to do comp sci). At Loyola (Baltimore), where I went to school, our curriculum did not offer those courses either which made me glad I took them.

[Resacups]

From the NASBA Licensing website: “What can be counted toward the business requirement?

Business can be economics, marketing, management, statistics, business law, finance, business information systems, etc.”

It specifically states STATISTICS, No business in front of it.

BEC: 01/09/12 PASSED
AUD: 05/29/12 PASSED
REG: 07/19/12 PASSED
FAR: 11/12/12 PASSED

[Starlight]

@bmsheppard87 calling a course by another name doesn't change the subject matter.

“AC201 Financial Accounting (3.00 cr.)

Prerequisite: Sophomore standing or above. Focuses on introducing financial accounting which provides information for decision-makers outside the entity primarily by means of general-purpose financial statements. Students acquire a basic knowledge of the language of business. Topics include the application of accounting theory and generally accepted accounting principles to business transactions encountered by corporations during the accounting cycle.” https://www.catalogue.loyola.edu/catalogues/current/courses/AC/AC201.html

REG: 86
AUD: 92
FAR: 84
BEC: 87
Ethics: Passed!
Licensed 11/20/12

Supporting my husband on his CPA journey: 75% of the way there!

[kgirl]

I'm sorry. That is awful.

[Anonymous]

@Resacups – Ok well then thats something they need to change but I have taken statistics and business statistics and they are two extremely different courses.

@Starlight – I'm not arguing the name of the course. I'm stating that principles of accounting is a high school level course. Obviously my opinion is correct versus yours because NASBA is in agreement with me. Right?

[Starlight]

@bmsheppard87 – if you have to be a sophomore at a university to take a course, it's not high school level. You said that the course wasn't even offered at Loyola.

Accounting classes have to be above intro to count for the necessary accounting credits, and accounting isn't included in the types of business classes that count for the business requirement. NASBA isn't denying it because it's a high school class, they're denying it because accounting doesn't count as a business class.

REG: 86
AUD: 92
FAR: 84
BEC: 87
Ethics: Passed!
Licensed 11/20/12

Supporting my husband on his CPA journey: 75% of the way there!

[red3biggs]

High School level isnt correct. For upper level classes to count, they must be 300 or higher level. 200 do not count toward those levels. (but do count toward total number of college level credits needed)

Texas requires 150 total college hour credits (principals of accounting 1&2 count)

30 hours upper level accounting (300 or higher)

and an additional 24 hours business related upper level

+ 3 hours ethics

What I'm confused by is Res stated he had 30 hours of Grad level accounting. Are they not counting those as business related? (and could the requirements have changed since you started taking the CPA exam to what they are today? If so, then you should be grandfathered in.

AUD: 8/17/2012
REG: 4/29/2013
BEC: 7/8/2013
FAR: 1/16/2014

[red3biggs]

Statistics: My CC did offer a 200 level statistics, but it would not count toward the CPA beyond the 150 hours because it was a 200 level course. I think my CC even disclaimed the class as being for math majors and/or drafters only

AUD: 8/17/2012
REG: 4/29/2013
BEC: 7/8/2013
FAR: 1/16/2014

[Anonymous]

@ Resacups. GA doesnt count ACCT I or II and probably statistics because they are introductory level courses. They start counting from Intermediate. I got licensed in GA and it was on the website that they dont count intro courses, not sure how you overlooked that. this is from the nasba site

“have earned a baccalaureate degree or higher with 20 semester hours or 30 quarter hours in accounting subjects “above “the introductory level at a four-year accredited college or university that offers a baccalaureate degree as defined by the Board.”

[Anonymous]

From the Georgia board site Licensure-Educational Requirements

“Presented to the Board evidence that the candidate has received a baccalaureate degree or completed the requirements therefore, conferred by a college or university accredited by a national or regional accrediting organization recognized by the Board, with a concentration in accounting or what the Board determines to be the substantial equivalent of an accounting concentration, or with a nonaccounting concentration supplemented by what the Board determines to be the substantial equivalent of an accounting concentration, including related courses in other areas of business administration; and after January 1, 1998, any person who has not previously sat for the uniform written examination for the certificate of certified public accountant must have completed a total of 150 semester hours or 225 quarter hours of college education, including a baccalaureate degree awarded by a college or university accredited by either a national or regional accrediting organization recognized by the Board. The total educational program shall include an undergraduate accounting concentration and related courses in other areas of business administration or the substantial equivalent of the foregoing. An applicant who has completed 45 quarter hours or 30 semester hours in accounting subjects above the elementary level and 35 quarter hours or 24 semester hours in general business subjects at a four year accredited college or university which offers a baccalaureate degree will be deemed to have satisfied the accounting concentration and related business course requirements”

So Acct I or II wont count. Didnt count for me also, I had Becker classes (7 credits) to count and luckily for me I took Accounting Info System and Govt Accounting during Undergrad

[Author]

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