These courses would usually be undergraduate credits and may be a part of a degree. Twenty-four (24) semester credit-hours of accounting and auditing, business law, finance or tax subjects covering content satisfactory to Pennsylvania State Board of Accountancy.Certain courses provide critical preparation for the exam and should be taken, and the references to specific courses in the details below reflect our assessment of critical courses. The Board requires courses in the areas of accounting, auditing, tax, finance, and business law with content satisfactory to the Board and only the Board can determine which courses it considers satisfactory. The completion of specific accounting courses is not mandated by the State Board of Accountancy. ![]() Because it is not an “official” interpretation of the rules, a prudent person should verify the rules with the Board. This posting attempts to summarize the requirements in plain English. ![]() The decision of whether one meets the requirements to sit for the Certified Public Accountant (CPA) exam or to receive the CPA certificate rests with the Pennsylvania State Board of Accountancy (the Board).
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