CPA Exam Preparation: Accounting Subjects Requirement

The CPA Exam Preparation: Accounting Subjects Requirement Certificate of Achievement is designed for students who have earned a four-year degree or higher in a field other than accounting and need to earn the required accounting subject credits to sit for the CPA exam. 

Upon completion of the program, a student will meet the California Board of Accountancy’s 24-unit educational requirement for “Accounting Subjects." The program focuses on preparing students to sit for the Certified Public Accountant (CPA) exam, for entry-level accounting positions and a career in accounting.  Successfully passing the CPA exam opens a range of career opportunities in the public, private and non-profit accounting fields. 

19 students will complete this certificate annually.

The Accounting program is creating this certificate to fulfill the current and projected demand for accountants. This new certificate along with new courses are supported by the Accounting Advisory Committee which met on October 22, 2021 and the COE report dated August 2021.

This certificate will provide the student with the mandated accounting coursework required to take the Uniform CPA exam. The applicant must complete 24 semester units of required accounting courses. This certificate prepares students for a career in accounting, auditing and taxation.

Note 1: Some of the courses in this certificate are also included in the CPA Exam Preparation: Business-Related Subjects Requirement Certificate and the CPA Licensure: Accounting Study and Ethics Certificate. For purposes of satisfying the course requirements for this certificate, only select courses that have not been counted towards the CPA Exam Preparation: Accounting Subjects Requirement Certificate and/or the CPA Licensure: Accounting Study and Ethics Certificate. 

Note 2: To sit for the CPA Exam, you must have baccalaureate degree or higher, including 24 semester units of accounting subjects and 24 semester units of business-related subjects.

Students should visit the California Board of Accountancy website at https://www.dca.ca.gov/cba/index.shtml for more information regarding the educational requirements to sit for the CPA exam and the requirements for CPA licensure.

Course	Title	Units	Year/Semester (Y1 or S1)
ACCT 101 or ACCT 101H	Financial Accounting or Financial Accounting Honors	4	S1
ACCT 102 or ACCT 102H	Managerial Accounting or Managerial Accounting Honors	4	S2
ACCT 110	Income Tax Accounting	4	S3
ACCT 203	Intermediate Accounting I	3	S3
ACCT 204	Intermediate Accounting II	3	S3
ACCT 205	Cost Accounting	3	S4
ACCT 206	Auditing	3	S4
Strongly recommended for CPA Exam Preparation:  ACCT 111, BUS 160, BUS 161	ACCT 111 Taxation of Business Entities, BUS 160 Business Law and the Legal Environment I, BUS 161 Business Law and the Legal Environment II	4, 3, 3	S3 and S4

Mathematics and Business Division

Santa Monica College - Certificate of Achievement, CPA Track

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