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

• Managerial Accounting 1B

• Cost Accounting

• Intermediate Accounting I

• Intermediate Accounting II

• Auditing

• Advanced Accounting

• Individual Taxation

• Business Taxation

• Business Law (the course dealing primarily with the Uniform Commercial Code)

  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/.