Professional Accounting Certificate

The purpose of the Professional Accounting Certificate is to help students and emerging professionals get the classes and real world experience they need to be eligible to sit for the Uniform CPA exam in California. In addition, it is also designed to give accounting professionals, students and CPA candidates, who already have a degree or certificate, the additional skills and insight to expand their training and hiring potential in regards to emerging and advanced accounting topics. These jobs include entry level staff accountants, auditors, senior tax preparers, analysts, as well as practicing, sole proprietorships, working accounting professionals and consultants.

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The purpose of the Professional Accounting Certificate is to help students and emerging professionals get the classes and real world experience they need to be eligible to sit for the Uniform CPA exam in California. In addition, it is also designed to give accounting professionals, students and CPA candidates, who already have a degree or certificate, the additional skills and insight to expand their training and hiring potential in regards to emerging and advanced accounting topics.

Beginning 2024, the CPA Exam will include the Core-Plus-Discipline Model which requires candidates to be skilled in a strong core based on accounting, auditing, and tax, with technology infused throughout.

Additionally, California Legislative Bill AB 298 allow candidates in California to sit for the CPA Exam 180 days prior to completing their education requirements, if the candidate is enrolled in a degree-granting university, college, or other institution of learning. 

The courses contained in this certificate meet the specific accounting educational requirements set forth by the California Board of Accountancy (CBA). By completing these courses, a student that currently has a degree or needs additional advanced accounting courses will have taken all the necessary accounting, including accounting ethics course, required for licensure (license granted upon successful passing of the Uniform CPA exam and meeting additional requirements).

Course	Title	Units	Year/Semester (Yr or S1)
BUSA 7	Principles of Accounting-Financial	5	Year 1 Summer
BUSA 8	Principles of Accounting-Managerial	5	Year 1 Fall
BUSA 76	Excel for Accounting	3	Year 1 Fall
BUSA 58	Federal Individual Tax	4	Year 1 Fall
BUSA 52	Intermediate Accounting I	3	Year 1 Spring
BUSA 52B	Intermediate Accounting II	3	Year 2 Fall
BUSA 61	Corporation and Partnership Taxation	4	Year 1 Spring
BUSA 62	Accounting Ethics & Leadership	3	Year 1 Spring
BUSA 63	External Auditing	3	Year 2 Fall
BUSA 64	Specialized Accounting Topics	3	Year 2 Spring

The Professional Accounting certificate is part of a series of accounting certificates which all provide accounting skills and knowledge ranging from fundamental skills for clerical and general accounting functions to more advanced skills and knowledge for a professional certification. The professional accounting certificate is the most comprehensive skill development of all accounting certificates, and can usually be obtained in 2 years or less. Its base includes accounting fundamentals in both financial and managerial subjects. Additionally, higher level training in more advanced topics such as intermediate accounting; individual, corporate and partnership tax, accounting ethics & leadership, external auditing and specialized and emerging accounting topics.. Computer and analytical skills are integrated throughout the curriculum to reinforce the technical applications. The Professional Accounting Certificate is part of the campus-wide and statewide initiative to expand workforce related CTE programs and prepare students for the workplace at varying levels of skill requirements and job entrance criteria. This includes entry level accountants, financial and budget analysts, tax preparer, auditor, and management positions. These programs provide students with quality education, mastery of basic skills, analytical and critical thinking skills, and workforce training. By earning an achievement certification in a CTE program such as accounting, students become productive members of a diverse, sustainable, and global society. Our advisory board continues to support these efforts and curriculum.

Santa Monica College

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