Path to CPA Exam
For students completing the B.B.A. program with a Major in Accounting, the School of Business Administration (SBA) also offers an optional Pathway to the CPA Exam whose purpose is to enable students to complete additional credits in Accounting to satisfy the education requirements for eligibility to sit for the CPA Exam.
In addition to the six Accounting Core courses (18 credits) and one Accounting Elective course (three credits), which are part of the completion requirements for the BBA Major in Accounting, students wishing to pursue the Pathway to the CPA Exam must complete three of the asterisked courses listed under Accounting Electives above—an additional nine credits in Accounting above and beyond the BBA completion requirements—and must pass a Mock CPA Exam (not for credit). These nine additional credits will appear on the student’s transcript with no special designation and not under a separate curricular caption. Accordingly, for students who completed the Pathway to the CPA Exam (as for all other students graduating with a Major in Accounting) only the Major in Accounting will appear on the BBA diploma.
Eligibility requirements for taking the CPA Exam vary widely by state and jurisdiction. There are several states in which eligibility to sit for the CPA Exam is attained upon completion of 120 credits (18 credits before the bachelor’s degree in Alaska). This means that students completing the BBA Major in Accounting and planning to pursue the Pathway to the CPA Exam will be eligible to take the CPA Exam in one of those jurisdictions upon or just before completing their BBA program. To maximize their chances for success, however, students are advised to sit for the CPA Exam only after completion of the Pathway to the CPA Exam, even though they may have achieved eligibility to take the CPA Exam earlier. Ultimately, the timing and the choice of the specific state or jurisdiction for taking the CPA Exam are left for each student to decide.
In addition to passing the CPA Exam, all states and jurisdictions of the USA, except the US Virgin Islands, require completion of a total of 150 credit hours for CPA licensure. Other requirements also apply and they vary by state and jurisdiction. (For detailed information on these state-specific requirements and on international test centers that administer the CPA Exam for participating states, see
Advising for Students Pursuing the Pathway to the CPA Exam
The SBA will assign a faculty advisor who will provide detailed information and guidance to students pursuing the Pathway to the CPA Exam.
Beyond the Pathway to the CPA Exam
Upon passing the CPA Exam, students must plan to complete the education requirement for CPA licensure (e.g., by enrolling in AUD’s MBA program) and bring the total to 150 credits. Students must also fulfill all other requirements for licensure in the state or jurisdiction in which they passed the CPA Exam.