What are the specific accounting and business course requirements that are needed within the 150 hour requirement for licensing?

The accounting courses can be undergraduate, or graduate level, or a combination of these, irrespective of the degree(s) you have. The accounting requirement is 24 semester hours (if all undergrad level) or 21 hours if all graduate level – that is ABOVE the basic and elementary level, as follows:

Required accounting courses –15 hrs if undergrad (or 12 hrs if graduate level):

  • Intermediate  –   6 hrs  (3 hrs if graduate level)
  • Cost               –    3 hrs
  • Income tax     –    3 hrs
  • Auditing         –    3 hrs

Required hours of accounting electives – 9 hours:
From the following courses, at least 3 hours, and up to 9 hours, of:

  • Advanced Financial Accounting
  • Not for profit Accounting/Auditing (or Govt acct)
  • Theory

Other accounting electives for any remaining elective hours:
From courses above the basic and elementary level (the basic “accounting principles” or “introductory accounting” does not count as an elective)

The 24 semester hours of business (these must be other than accounting hours) that are required are acceptable if the course is one offered through the university’s business college (or business school). The business (commercial) law requirement is specific and must only relate to UCC and other accountancy issues, and is explained in detail on our website (refer to the Addendum “Acceptable Commercial Law Course Required to Sit for the CPA Exam in Louisiana” at the “Becoming a CPA” webpage).