CPA Exam Qualifications FAQs

• What are the educational requirements needed to sit for the CPA exam in Texas?

  In order to sit for the CPA exam in the state of Texas, you must meet the educational requirements as prescribed by the Texas State Board of Public Accountancy (Board). These requirements state that you need all of the following: 1) a degree, 2) 150 hours of total college credit, 3) 30 hours of approved accounting course credit, 4) 24 hours of approved business course credit, and 5) three hours of approved accounting ethics credit.

• What accounting courses offered at UTD are approved to count toward the 30 hours as prescribed in 3) above?

  Currently, the following courses are on UTD's approved list:
  Undergraduate:
  
       AIM 3320 Financial Information Management
       AIM 3321 Managing Financial Data
       AIM 3322 Integrated Accounting Information Systems
       AIM 3331 Intermediate Financial Accounting I
       AIM 3332 Intermediate Financial Accounting II
       AIM 3334 Auditing
       AIM 3341 Cost Management Systems
       AIM 3351 Individual Taxation
       AIM 4336 Financial Statement Analysis
       AIM 4337 Business Valuation
       AIM 4342 Analysis and Design of Accounting Systems
  
  Graduate:
       AIM 6255 Federal Taxation of the Income of Trusts and Estates
       AIM 6258 Taxation o1 Employee Benefits and Deferred
       AIM 6259 Multi-State and Use Taxation
       AIM 6330 Corporate Financial Reporting = Intermediate Acct I
       AIM 6332 Issues in Financial Reporting - Intermediate Acct II
       AIM 6333 Advanced Financial Reporting
       AIM 6334 Auditing
       AIM 6336 Information Technology Risk Management
       AIM 6337 Data Strategy and Management
       AIM 6338 Analysis and Design with SAP
       AIM 6341 Planning, Control and Performance Evaluations
       AIM 6342 Strategic Cost Management
       AIM 6343 Accounting Information Systems
       AIM 6344 Financial Statement Analysis
       AIM 6345 Business Valuation
       AIM 6346 Financial Dimensions of Mergers and Acquisitions
       AIM 6351 Individual Taxation
       AIM 6352 Corporate Taxation
       AIM 6354 Partnership Taxation
       AIM 6356 Tax Research
       AIM 6357 Federal Gift and Estate Taxation
       AIM 6365 Governmental and Not-for-Profit Accounting
       AIM 6376 Accounting Application in Capital Markets
       AIM 6377 Corporate Governance and Accounting
       AIM 6380 Business Process Design and Internal Audit
       AIM 6381 Accounting Theory
       AIM 6382 Advanced Auditing

• I've taken a few courses from a university other than UTD. How can I find out if the Board will accept them?

  Only the Board can tell you what courses will and won't count for the educational requirements needed to sit for the CPA exam in Texas. Please visit http://www.tsbpa.state.tx.us/frmx0002.htm to submit an "Application of Intent" to the Board.

• What courses are recommended to help prepare for each part of the Uniform CPA exam?

  While all AIM courses will help to varying degrees with the four parts of the CPA exam, some suggested courses are listed below (list not all-inclusive):
  
  

  Part	Suggested Courses
  Financial Accounting & Reporting	AIM 3331 (UG), AIM 3332 (UG), AIM 6330 (GR), AIM 6332 (GR)
  Auditing and Attestation	AIM 3334 (UG), AIM 6334 (GR), AIM 6336 (GR)
  Regulation	AIM 3351 (UG), AIM 6351 (GR), AIM 6352 (GR)
  Business Environment and Concepts	AIM 3341 (UG), AIM 4342 (UG), AIM 6341 (GR), AIM 6343 (GR)

  
  For more information about the material tested in each part of the Uniform CPA examination, please visit http://www.cpa-exam.org/download/CPA_Exam_CSOs_revised_10_05.pdf

• Can I take all of these courses in on online format?

  No, the Board mandates that at least 15 of these hours must result from physical attendance at classes meeting regularly on the campus.

• I see that some courses are offered at the undergraduate and graduate level. Can I take both and have them count toward the 30 hour requirement?

  No, the Board states that credit will not be given for repeated courses or coursework.

• Can internship credit count toward the 30 hours of approved accounting coursework?

  Yes, a three semester hour internship course may be used for approved accounting credit. The internship must be taken after 12 semester hours of upper division coursework is complete but prior to completing the last full semester of accounting coursework. All internships must be approved by AIM faculty member, Professor Art Agulnek, (axa022000@utdallas.edu, 972-883-4773, office 4.222) in advance.

• Do all business courses count to meet the 24 hours needed as prescribed in requirement 4) above?

  No. The Board states that all related business courses taken must be upper division courses (except statistics and economics courses, in which any level may be used). In addition, no more than 6 semester hours taken in any subject area. The approved business subject areas are business law, economics, management, marketing, business communications, statistics, technical writing, finance, and information systems or technology.

• The last requirement prescribed above states that I need to take a three hour accounting ethics course. Does UTD offer this course?

  Yes, AIM 6335-Ethics for Professional Accountants taught by Charles Solcher, Amy Troutman, and Martin Stewart meets the Board definition of an ethics course. It can be taken an in-class or online format.

• What if I have additional questions about the CPA exam qualifications?

  You should contact the Board directly with additional questions. Their website is www.tsbpa.state.tx.us and phone # is (512)305-7870. For additional information about UTD's courses or programs, you should contact AIM faculty member, Amy Troutman (amybass@utdallas.edu, 972-883-6719, office 4.419).
  See the requirements to obtain a B.S. in Accounting and Information Management.