CERTIFICATE IN LOWER-LEVEL CPA2019 - 2020
CPA EXAM QUALIFICATION LOWER-LEVEL CERTIFICATE
Award: Certificate in Lower-Level CPA
No. of credits required: 
54
For more information: Contact L.J. Baker, 443-412-2374, jbaker@harford.edu; Cynthia Lewis, 443-412-2058, clewis@harford.edu; or Admissions, 443-412-2109; or the state: http://www.dllr.state.md.us/license/cpa/.

PROGRAM DESCRIPTION
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.

PROGRAM GOALS
Students who successfully complete the CPA Exam Qualification Certificate will be able to:
  1. Apply basic financial, cost and tax accounting principles.
  2. Develop and employ problem-solving skills related to accounting issues.
  3. Examine accounting as an information processing system.
  4. Analyze and discuss transactions and related financial statements
  5. Recognize ethical accounting behavior.

REQUIRED COURSES
 NumberTitle Credits
 ACCT 101Accounting Principles I  3   
 ACCT 102Accounting Principles II 3   
 ACCT 203Tax Accounting I 3   
 ACCT 205Auditing 3   
 ACCT 206Cost Accounting 
               or
 ACCT 208Managerial Accounting 3   
 ACCT 211Intermediate Accounting I 4   
 ACCT 212Intermediate Accounting II 4   
 BA 101Introduction to Business 3   
 BA 109Principles of Management 3   
 BA 203Principles of Marketing 3   
 BA 205Business Law 
               or
 BA 246Legal Environment of Business 3   
 ECON 102Microeconomics
               or
 ECON 101Macroeconomics 3   
 MATH 216Introduction to Statistics 4   
 ENG 216Business Communications 3   
 PHIL 221Business Ethics 3   
 Accounting Electives #6   
 Total Credits54  

# Accounting Electives:
(Choose six credits)
 ACCT 104Payroll Accounting  1
 ACCT 105Financial Statement Interpretation and Analysis 1
 ACCT 107Spreadsheet Applications For Accounting 1
 ACCT 108Computerized Accounting 3
 ACCT 204Tax Accounting II 3

EMPLOYMENT INFORMATION
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 of accounting.

 

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:
    • Auditing
    • 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 following topics:
    • Statistics
    • Management
    • Marketing
    • U.S. Business Law
    • Economics
    • 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.

CERTIFICATE 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.