CPA Exam Qualification Certificate

Program Description

The Certified Public Accountant (CPA) Exam Qualification Certificate is for those individuals who hold a bachelor’s degree in disciplines other than accounting and need to meet the current education requirements of 51 credit hours in business and accounting required to sit for the Uniform CPA Examination in Maryland. 

This certificate provides the 51 specific credits of accounting and business required as part of the overall 150 satisfactorily completed semester hours required to sit for the Uniform CPA Examination in Maryland. This certificate aligns with the state requirements; therefore, no course substitutions can be made in this certificate. 

Many of the courses in this program can be used as part of the Accounting Professional A.A.S program. Students should work closely with the department chair to see if pursuing the A.A.S. is appropriate for them and/or to meet the requirements of the A.A.S. program.

Prerequisites Required from Bachelor’s Degree:

1. Bachelor’s degree in any discipline 
2. Bachelor’s degree, regardless of discipline, must include:

• A statistics course (if missing, then students will need to complete a statistics course as part of this certificate). 
• An algebra course (if missing, then students may need to complete an appropriate course prior to registering for certain electives).

Prior Degrees from Foreign Colleges or Universities:

In accordance with the guidelines of the Maryland State Board of Public Accountancy, the academic credentials of applicants who have earned degrees from foreign colleges or universities must be evaluated to determine whether the foreign educational preparation fulfills Maryland’s education requirements. The NASBA International Evaluation Service (NIES) is the only acceptable evaluation service for foreign transcripts. There are no exceptions.

Information on Updates from the Maryland State Board of Public Accountancy:

All students are advised to periodically check with the Maryland State Board of Public Accountancy for any updates or changes to the exam requirements: https://www.dllr.state.md.us/license/cpa/.
 

Program Outcomes

Graduates of this Certified Public Accountant (CPA) Exam Qualification 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
• Make informed decisions using accounting and business principles
• Identify basic legal concepts and their impacts on business operations
• Explain basic business and economic concepts
• Perform audit procedures.

Sequence of Study - CPA Exam Qualification 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)

• STATE TOPIC: ACCOUNTING EDUCATION

• ACC-1001 Principles of Accounting I Credits: 3 (Program Requirement)
• ACC-1002 Principles of Accounting II Credits: 3 (Program Requirement)
• ACC-2010 Intermediate Accounting I Credits: 3 (Program Requirement) (Not Offered Summer)
• ACC-2210 Federal Income Tax Credits: 3 (Program Requirement)
• ACC-2030 Cost Accounting Credits: 3 (Program Requirement) (Not Offered Summer)
• ACC-2040 Principles of Auditing Credits: 3 (Program Requirement)

•  

  STATE  TOPIC: ETHICS EDUCATION

• PHL-2400 Business Ethics Credits: 3 (Program Requirement)

•  

• STATE TOPIC: OTHER ACCOUNTING EDUCATION

  Select 9 Credits from the following:

• ACC-2020 Intermediate Accounting II Credits: 3 (Program Elective)
• ACC-2070 Governmental and Nonprofit Accounting Credits: 3 (Program Elective)
• ACC-2230 Individual Income Tax Preparation-VITA Credits: 3 (Program Elective)
• ACC-1030 Accounting for Managers Credits: 3 (Program Elective)

•  

  Select 21 Credits from 5 of the 8 Business Related Education Topics - shown in parenthesis

• BUS-2220 Business Law I Credits: 3 (Program Elective) (Business Law)
• BUS-2240 Business Law II Credits: 3 (Program Elective) (Business Law)
• ACC-2250 Business Finance Credits: 3 (Program Elective) (Business Finance)
• ECN-1030 Principles of Macroeconomics Credits: 3 (Program Requirement) (Economics)
• ECN-1050 Principles of Microeconomics Credits: 3 (Program Elective) (Economics)
• BMT-1600 Principles of Management Credits: 3 (Program Requirement) (Management)
• BMK-2510 Introduction to Marketing Credits: 3 (Program Requirement) (Marketing)
• EGL-1320 Composition II: Writing for Business Credits: 3 (Program Elective) (Business Comm.)
• EGL-1340 Writing About Technical Topics Credits: 3 (Program Elective) (Business Comm.)
• MAT-1140 Introduction to Statistics Credits: 3 (Program Elective) (Statistics)
• MAT-2210 Statistics Credits: 3 (Program Elective) (Statistics)
• ACC-1040 Computer Accounting with Sage Credits: 3 (Program Elective) (Information Technology)

Program Total: 51 Credits