Certified Public Accountant Pathway Advanced Certificate

Curriculum Code: BUS.CPA.CERT (C501A)

(Total Program Credits: 32)

To obtain the necessary qualifications to sit for the CPA (Certified Public Accountant) examination in Illinois, effective July 1, 2013, a candidate must have a total of 150 hours of acceptable college-level education, including at least a bachelor’s degree. At least 30 of those 150 hours must be in accounting and an additional 24 hours must be in business courses, including business ethics. Most students with bachelor’s degrees, even those with degrees in business and/or accounting, have less than the minimum acceptable qualifications in credit hours. Accordingly, this curriculum is for the students with bachelor’s degrees who are seeking the necessary qualifications in order to sit for the CPA examination in Illinois. More details are available from the Illinois Board of Examiners. Upon completion of the certificate, the student should submit transcripts to the Illinois Board of Examiners.

PROGRAM PREREQUISITE: Completion of both ACC 101◊ and ACC 105◊ must be taken less than ten years ago or approved by the coordinator.

Program Learning Outcomes

Upon successful completion of the Certified Public Accountant Pathway Advanced Certificate, the graduate will be able to:

•  record and analyze business transactions, and report the results in the financial statements by applying Generally Accepted Accounting Principles (GAAP);

•  distinguish between the factors for issuing an unqualified, qualified, adverse, and no opinion auditor’s report under Generally Accepted Auditing Standards;

• compute a corporation’s taxable income, regular tax liability, and alternative minimum tax liability; and

• describe the role and effect of ethics on the business and accounting decision making process and financial statement reporting.

(Fall 2021)

Placement Measures

Program Map for Full-Time Students

Semester One: Fall

Course NumberTitleCredits
ACC 251Intermediate Accounting I #

4 credits

ACC 256Tax Accounting #

3 credits

BUS 161Business Law I

3 credits

BUS 188Business Writing

3 credits

Total Credit Hours:13

Semester Two: Spring

Course NumberTitleCredits
ACC 252Intermediate Accounting II #

4 credits

ACC 257Principles of Auditing #

3 credits

ACC 270Corporate Tax Accounting #

3 credits

Total Credit Hours:10

Semester Three: Fall

Course NumberTitleCredits
ACC 255Advanced Accounting #

3 credits

ACC 266Cost Accounting #

3 credits

PHL 103Ethics

3 credits

Total Credit Hours:9

Note: Post-Bach Cert; individual path will be based on courses not taken for Bachelor's.

See ACC course descriptions and BUS course descriptions.

Chairperson: Dr. William M. Griffin, Ext. 3579