Acceptable college credit may be earned by CPA exam candidates as follows:
- Personal attendance in class
- Correspondence / distance learning actually completed by the student
- “Advanced placement credit” and “CLEP” (tests or examinations the college provides) only for courses that are required by the student’s degree program or for courses that are necessary in order to graduate. (Such credits may not be used for the 24 hours of accounting and 24 hour of business course concentrations.)
- Up to six hours of internship credit (not used for the 24 hours of accounting and 24 hour of business course concentrations.)
College credit awarded by a university for work or life experience does not qualify. College credit awarded by a university based on military training courses completed when the student served in the military is considered on a case by case basis. Candidates with such military credit should contact the Board’s office for more information.
If taking additional undergraduate courses to satisfy the 150 hours after obtaining a bachelor’s, avoid courses that are duplicative of the content of or prerequisites for courses already completed.