All candidates must satisfy the following prerequisite undergraduate business and accounting courses:
|Principles of Management||3|
|Principles of Finance||3|
|Principles of Marketing||3|
|Statistics or Quantitative Methods||6|
|Intermediate Accounting I & II||6|
|Federal Tax I (Individual) or Taxation of Entities||3|
Undergraduate prerequisites courses must be satisfied prior to the last full semester of study. All candidates must have access to a laptop computer with Microsoft Excel and Word, and all candidates must have access to the Internet and compatible email service.
Candidates complete the following graduate credit hours within three possible tracks:
|Course||Traditional||Tax||Assurance & Financial Reporting|
Elective courses in the Tax Track and in the Assurance/Financial Reporting track must include one course designated ACCT. Acceptable electives include all graduate level courses offered by the H-E-B School of Business and Administration other than ADMN 6310 Accounting Concepts & Issues. Students must meet existing prerequisites for entrance to elective classes. ACCT 6388 Accounting Internship may be substituted for ACCT 6333 in the Tax Track if the internship work is in taxation.
The State of Texas requires 30 hours of approved upper division accounting courses, plus 24 hours of approved upper division business courses, an approved three semester hour course in ethics, and approved credits in accounting or tax research and business communications, included within a total of not less than150 semester hours, and a degree, as qualifications to sit for the CPA examination. Not less than half of the 30 accounting hours must be from traditional on the ground classroom courses.
Note that some courses designated as ACCT are not accepted by The Texas State Board of Public Accountancy as part of the 30 hours of accounting courses required for qualification, but may be accepted for other purposes, such as the ethics requirement or as business courses. The ethics course must be taught in a traditional classroom environment. The approved three semester hour course in ethics is required in addition to the 30 hour requirement. State Board of Public Accountancy rules change from time to time. While it is our intention that our courses meet State Board rules, there can be no assurance that any particular course is acceptable at any particular time. It is each student’s responsibility to see that they meet TSBPA requirements.