Preparing for the CPA Examination at UTSA
The Texas State Board of Public Accountancy mandates the following educational requirements for candidates seeking to qualify for the CPA examination in Texas:
The UTSA Department of Accounting provides the following mechanisms for students to meet these requirements.
- Earned a baccalaureate or graduate degree conferred by an accredited institution of higher education recognized by the Board; and
- Successfully completed at least 150 semester hours of college credit; and
- Successfully completed at least 30 semester hours of upper division accounting coursework, beyond the first two semesters of elementary accounting as defined by Board rule. At least 15 of these hours must result from physical attendance at classes meeting regularly on the campus of any transcript-institute institution.
- Successfully completed at least 21 semester hours of upper division related business coursework as defined by Board rule.
- Successfully completed a 3 semester hour ethics course in a traditional classroom setting that includes ethical reasoning, integrity, objectivity, independence and other core values as defined by Board rule.
1. Students who graduate with a BBA degree in accounting from UTSA
The minimum requirements for graduation with a BBA degree in accounting from UTSA provide the following components of the list above:
To complete the remaining requirements a student will need to:
- An earned baccalaureate degree from an accredited institution,
- 120 of the 150 semester hours of college credit,
- 24 of the 30 required semester hours of upper division accounting course work.
- 21 hours of upper division related business coursework,
- A 3 semester hour approved ethics course (If the student takes the course from the correct instructor.)
The additional upper division accounting course work may be satisfied by students taking the undergraduate versions (ACC 4953) of:
- Take an additional 30 semester hours of college credit
- Take 6 additional hours of upper division accounting coursework which may be counted as part of the 30 hours listed above.
Qualified UTSA undergraduate accounting majors may take up to 6 semester hours of graduate coursework under the provisions of the undergraduate catalog.
- Advanced Accounting
- Government and Not-for-Profit Accounting.
2. Students admitted to and pursuing a Master of Accountancy (MACY) Degree at UTSA.
Students who complete the requirements under the 2008-2010 Graduate Catalog for the MACY degree in either Accounting or Taxation meet all of the educational requirements specified by the TSBPA.
3. Students pursuing an MBA at UTSA.
The MBA degree at UTSA allows a student who meets the prerequisites to take four (12 semester hours) of graduate coursework in accounting as part of the degree plan that will count toward meeting the CPA educational requirements. MBA students who have an undergraduate degree in accounting can generally meet the CPA educational requirements by completing the accounting concentration in the MBA. Students without an undergraduate degree in accounting generally will not be able to meet the educational requirement for the CPA examination while completing the MBA.
4. Students with accounting degrees from other universities lacking 9 hours of less of upper division accounting coursework.
In general, undergraduate accounting programs at accredited universities do not require 30 semester hours of upper division accounting coursework for the accounting degree. Students who have completed undergraduate accounting degrees at universities other than UTSA may take a maximum of nine (9) semester hours of undergraduate accounting coursework as special (non-degree seeking students) in order to meet the TSBPA educational requirement. Special students must meet the catalog requirements for admission to UTSA, provide evidence that they have satisfied the prerequisites for the courses they wish to register for and register after the regular registration period has expired. Special student access to upper division accounting courses is on a space available basis only.
5. Students with an undergraduate or graduate degree in a discipline other than accounting or who require more than 9 semester hours of accounting credit to meet the TSBCPA educational requirements.
Students who wish to prepare themselves for the CPA examination but who lack more than nine semester hours of upper division accounting credit must register as degree seeking students and specify that they are pursuing an accounting degree (i.e. declare an accounting major). No prerequisites will be waived and all the requirements for the accounting major must be met.