Certificate in CPA Exam Preparation: Accounting Subjects Requirement
The CPA Exam Preparation: Accounting Subjects Requirement Certificate of Achievement is designed for students who have earned a four-year degree or higher in a field other than accounting and need to earn the required accounting subject credits to sit for the CPA exam.
Upon completion of the program, a student will meet the California Board of Accountancy’s 24-unit educational requirement for “Accounting Subjects." The program focuses on preparing students to sit for the Certified Public Accountant (CPA) exam, for entry-level accounting positions and a career in accounting. Successfully passing the CPA exam opens a range of career opportunities in the public, private and non-profit accounting fields.
| Code | Title | Units |
|---|---|---|
| Required courses: | ||
| ACCT 101 | Financial Accounting | 4 |
| or ACCT 101H | Financial Accounting - Honors | |
| ACCT 102 | Managerial Accounting | 4 |
| or ACCT 102H | Managerial Accounting - Honors | |
| ACCT 110 | Income Tax Accounting | 4 |
| ACCT 203 | Intermediate Accounting I | 3 |
| ACCT 204 | Intermediate Accounting II | 3 |
| ACCT 205 | Cost Accounting | 3 |
| ACCT 206 | Auditing | 3 |
| Total Units | 24 | |
| Code | Title | Units |
|---|---|---|
| Additional recommended courses for CPA exam preparation purposes: | ||
| Taxation of Business Entities | 4 | |
| Business Law and the Legal Environment I | 3 | |
| Business Law and the Legal Environment II | 3 | |
Note 1: Some of the courses in this certificate are also included in the CPA Exam Preparation: Business-Related Subjects Requirement Certificate and the CPA Licensure: Accounting Study and Ethics Certificate. For purposes of satisfying the course requirements for this certificate, only select courses that have not been counted towards the CPA Exam Preparation: Accounting Subjects Requirement Certificate and/or the CPA Licensure: Accounting Study and Ethics Certificate.
Note 2: To sit for the CPA Exam, you must have baccalaureate degree or higher, including 24 semester units of accounting subjects and 24 semester units of business-related subjects.
Students should visit the California Board of Accountancy website at https://www.dca.ca.gov/cba/index.shtml for more information regarding the educational requirements to sit for the CPA exam and the requirements for CPA licensure.
Certificate of Achievement Level Student Learning Outcomes
Students completing the CPA Exam Preparation: Accounting Subjects Requirement Certificate of Achievement will:
- Apply fundamental accounting principles, properly record routine and nonroutine business transactions and prepare a complete set of financial statements.
- Acquire an understanding of general audit knowledge pertaining to ethics, professional responsibilities, general principles, risk assessment, evidence, and reporting.
- Acquire knowledge and skills with respect to U.S. federal taxation.
- Satisfy the accounting course requirement to sit for the Uniform CPA exam to become a Certified Public Accountant.
Career Opportunities
There are a variety of careers you can do with this major.
To explore more about this major, schedule an appointment with a career counselor.