CPA Preparation Certificate

Program Description

The CPA Preparation Certificate is for those individuals who hold a bachelor’s degree in some area other than accounting and need to meet the current education requirements of 57 credit hours in business and accounting to sit for the Uniform CPA Examination
in Maryland. CPA candidates must have completed a total of 150 credit hours. Applicants for the CPA Examination must have satisfactorily completed 150 semester hours including the attainment of a bachelor’s degree in any discipline. Included within their 150 hours of college credits, students must have 57 specific credits of accounting and business courses. The CPA Preparation Certificate is designed to support students with bachelor’s degrees in any non-accounting area in obtaining the accounting and business courses approved and required by the Maryland State Board of Public Accountancy so that they can sit for the CPA Examination in the state of Maryland. The following Prince George’s Community College courses have been specifically approved by the Maryland State Board of Public Accountancy. Any substitution of courses transferred from other institutions is subject to the approval of the Maryland State Board of Public Accountancy. CPA candidates are advised to periodically check with the Maryland State Board of Public Accountancy for any updates or changes to the exam requirements (410-230-6258).

Graduates of the CPA Preparation Certificate will be able to:

• Prepare financial documents that meet regulatory requirements as well as the needs of business clients or owners
• Analyze complex financial information to make recommendations for action
• Integrate accounting knowledge with business to make informed decisions
• Identify basic legal concepts and their impacts on business operations
• Identify essential business and economic concepts

Sequence of Study - CPA Preparation Certificate

Below are the required courses for your program arranged in a suggested sequence. Please note that the sequence does not include developmental coursework. See Academic Preparation  for the developmental course sequence if applicable to you.

Required Courses (in expected order)

• ACC-2001 Principles of Accounting I 3 Credits (Program Requirement; Critical Course)
• BMT-1010 Introduction to Business 3 Credits (Program Requirement)
• ECN-1030 Principles of Macroeconomics 3 Credits (Program Requirement)
• BMT-1600 Principles of Management 3 Credits (Program Requirement)
• BMK-2510 Introduction to Marketing 3 Credits (Program Requirement)
• ACC-2002 Principles of Accounting II 3 Credits (Program Requirement; Critical Course)
• ACC-1040 Microcomputer Applications in Accounting 3 Credits (Program Requirement)
• BUS-2220 Business Law I 3 Credits (Program Requirement)
• PHL-2400 Introduction to Business Ethics 3 Credits (Program Requirement)
• ACC-1030 Accounting for Managers 3 Credits (Program Requirement)
• ACC-2010 Intermediate Accounting I 3 Credits (Not Offered Summer) (Program Requirement)
• ACC-2030 Cost Accounting 3 Credits (Not Offered Summer) (Program Requirement)
• ACC-2210 Federal Income Tax 3 Credits (Program Requirement)

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• ACC-2250 Business Finance 3 Credits (Program Elective) or
• BUS-2240 Business Law II 3 Credits (Program Elective)

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• ACC-2040 Principles of Auditing 3 Credits (Program Requirement)
• ACC-2020 Intermediate Accounting II 3 Credits (Not Offered Summer) (Program Requirement)
• ACC-2070 Governmental and Nonprofit Accounting 3 Credits (Program Requirement)

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• ACC-2220 Advanced Tax Accounting 3 Credits (Program Elective) or
• ACC-2230 Individual Income Tax Preparation (VITA) 3 Credits (Program Elective)

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• ECN-2040 Principles of Microeconomics 3 Credits (Program Requirement)

Program Total: 57 Credits