Award: Certificate in Lower-Level CPA
For more information: Contact L.J. Baker, 443-412-2374, firstname.lastname@example.org; Cynthia Lewis, 443-412-2058, email@example.com; or Admissions, 443-412-2109; or the state:
|No. of credits required: |
The state of Maryland requires candidates for the CPA
examination to have completed 150 college-level credits
and obtained a bachelorís degree in any area of study.
As part of the 150 credit requirement, candidates must
have completed specific business, accounting, ethics, and
communication courses. This certificate is designed for
students who have a baccalaureate degree in majors other
than accounting attempting to sit for the CPA exam. The
Lower-Level CPA Exam Qualification Certificate includes
all required coursework to sit for the CPA exam.
Students who successfully complete the CPA Exam Qualification Certificate will be able to:
- Apply basic financial, cost and tax accounting principles.
- Develop and employ problem-solving skills related to accounting issues.
- Examine accounting as an information processing system.
- Analyze and discuss transactions and related financial statements
- Recognize ethical accounting behavior.
According to the Occupational Outlook Handbook, employment for a CPA is expected to increase 10%, adding 139,900 new jobs by 2026. Students who meet the requirements for the
CPA examination and subsequently pass this exam will be
in a position to receive the most prestigious jobs in the field
CPA EDUCATIONAL REQUIREMENTS
Candidates for the CPA must have completed 150 semester
hours, including the attainment of a baccalaureate degree or
higher. A minimum of 57 semester hours in accounting and
related business subjects is required. This includes:
- A minimum of 27 semester hours of accounting,
including at least 3 semester hours in each of the following:
- Financial Accounting (at least 9 hours)
- Cost Accounting
- U.S. Federal Income Tax
- A minimum of 21 semester hours in business-related
subjects, including 3 semester hours in 5 of the 7
- U.S. Business Law
- Corporation or Business Finance
- Business Communication
- A minimum of 3 semester hours of ethics education.
- Students should refer to the Department of Labor, Licensing and Regulation at http://www.dllr.state.md.us/license/cpa/ for most current requirements.
Students earning a certificate from HCC must complete or demonstrate exemption from the following courses: ENG 003
and ENG 012, or ENG 018, and MATH 020. See graduation
requirement details in this catalog for further information.
Note: The following codes identify courses which satisfy the General Education Degree Requirements:|