|Person-in-Charge||Dr. Thomas Amlie|
This graduate certificate program supplements the body of knowledge and educational credit requirements necessary for licensure as a Certified Public Accountant (CPA) in most states.
Effective Semester: Summer 2016
Expiration Semester: Spring 2021
Applicants apply for admission to the program via the Graduate School application for admission. Requirements listed here are in addition to Graduate Council policies listed under GCAC-300 General Admissions Standards. International applicants may be required to satisfy an English proficiency requirement; see GCAC-305 Admission Requirements for International Students for more information.
Ordinarily, an entering student will have successfully completed a baccalaureate degree in accounting or comparable accounting coursework. If the undergraduate major was not accounting, an applicant should have completed the following minimum core of accounting course work (or equivalent):
- financial and managerial accounting principles
- intermediate financial accounting I and II
- cost accounting
- federal taxation
With program approval, all four courses in the certificate may be applied to the online Master of Professional Accounting degree, subject to restrictions outlined in GCAC-309 Transfer Credit. Certificate program students who wish to have the certificate courses applied to the master's degree program must formally be admitted to the master's degree program. Admission into the master's degree program is a separate step and is not guaranteed. Upon admittance to the master's degree program, certificate courses completed with a grade of B or better may be transferred into the program.
Requirements listed here are in addition to requirements listed in Graduate Council policy GCAC-212 Postbaccalaureate Credit Certificate Programs.
|ACCT 504||Auditing Theory and Practice||3|
|Choose 3 from the following 7 courses:||9|
|Business Tax Planning Theory and Practice|
|Accounting Information and Decision Systems|
|Strategic Cost Management|
|Professional Responsibilities and Ethics in Accounting|
|Financial Statement Analysis II|
|Financial Reporting I|
|Governmental and Nonprofit Accounting|
Graduate courses carry numbers from 500 to 699 and 800 to 899. Advanced undergraduate courses numbered between 400 and 499 may be used to meet some graduate degree requirements when taken by graduate students. Courses below the 400 level may not. A graduate student may register for or audit these courses in order to make up deficiencies or to fill in gaps in previous education but not to meet requirements for an advanced degree.