Information About Becoming a CPA
Here is a listing of courses that would assist someone in qualifying for and passing the CPA Exam:
• Financial Accounting 1A (available at IVC)
• Managerial Accounting 1B (available at IVC)
• Cost Accounting (Available at Irvine Valley College - likely to be offered once per year in the fall) this fall it is on Saturdays from 9:00 AM until 12:00 noon in BST 118. Saddleback generally will offer it each spring.
• Intermediate Accounting I (At Saddleback in fall on Mondays from 7:00 PM to 9:50 PM in BGS 244)
• Intermediate Accounting II (Available at Saddleback in the spring semester)
• Internal Controls Under Sarbanes-Oxley (available Thursday from 7:00 PM to 9:50 PM in the fall)
• Auditing (Available at Saddleback in fall Wednesday from 7:00 PM to 9:50 PM in BGS 254)
• Advanced Accounting (Possible for the future at Saddleback, contact Tony Teng at Saddleback if you wish to express your interest)
• Individual Taxation (available on Tuesdays from 7:00 PM to 10:00 PM in BST 209 at IVC in fall 2011)
• Business Taxation (available on Thursdays from 7:00 PM to 10:00 PM in BST 209 at IVC in fall 2011)
• Business Law (available at IVC)
According to the California State Board of Accountancy, qualifying courses don't have to be taken at a four year college. They can be taken at any accredited college. For example, courses taken at IVC would help someone to qualify to sit for the CPA exam.
Taking the above-mentioned courses at a four year college would generally require entry into a master’s degree program. This is a good alternative for some individuals and, if you wish, IVC staff will try to help you find the right master’s degree program. Since California’s four year colleges are not permitting second bachelor’s degrees (budget issues), and because their accounting programs are usually impacted, enrolling in the necessary courses at a four year college without entering a master’s program can be very difficult. IVC provides several of the courses shown above and is developing more. The additional courses are planned for introduction in the Fall of 2010. In the meantime, Saddleback College has some courses that IVC doesn’t.
A CPA candidate doesn’t have to take the courses listed above. The intent in creating the list above is to show classes that would be most helpful in passing the exam.
To qualify to sit for the exam, a CPA candidate must have a Bachelor’s degree and have taken 24 semester units in accounting related courses and 24 semester units in business related courses. Accounting related courses must be about accounting, e.g., financial accounting, managerial accounting, taxation, and others. They must be offered by the accounting department of an accredited college. Look for the “Acct” in the course number. An example would be Acct 1A – Financial Accounting.
Business related courses should be offered by the business department of an accredited college and be about business. For example, marketing, management, and human resources courses would be appropriate.
More information can be obtained at http://www.dca.ca.gov/cba/publications/applbook.pdf .
Courses not offered at IVC may be offered at Saddleback College or other colleges.
Foreign degrees must be evaluated by a Board-approved foreign credentials evaluation service. The Bachelor’s degree requirement doesn’t specify that it must be in accounting. It could be in any subject. The California State Board of Accountancy is at: http://www.dca.ca.gov/cba/.
CPA Review Courses are used by CPA candidates to review for the CPA exam shortly before taking it. The following course names are provided for information purposes and neither Irvine Valley College nor the Accounting Society endorses any course.
* Becker CPA Review - Check out this link:
Major changes coming to the CPA Exam in 2011. Plan Now!
* Roger CPA Review: http://www.rogercpareview.com/cpa-exam-review-course-overview.cfm?gclid=CN-_38Wh86ACFRNZbQodA1N-ww
* Lambers Review Courses: http://www.lambers.com/cpa.html
* Kaplan CPA Education: http://www.schweser.com/cpa/
* CPAexcel University: http://www.cpaexcel.com/