Certified Public Accountant Pathway Advanced Certificate

Pathway:

Certified Public Accountant Pathway

Certificate Type:

Advanced

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 chairperson.

Program Learning Outcomes

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

1. Record and analyze business transactions, and report the results in the financial statements by applying Generally Accepted Accounting Principles (GAAP).
2. Distinguish between the factors for issuing an unqualified, qualified, adverse, and no opinion auditor’s report under Generally Accepted Auditing Standards.
3. Compute a corporation’s taxable income, regular tax liability, and alternative minimum tax liability.
4. Describe the role and effect of ethics on the business and accounting decision making process and financial statement reporting.

(Reviewed Fall 2023)

Placement Measures

Program Map for Students

Semester One: Fall
Course	Category	Credits
ACC 251 # ◊ Intermediate Accounting I	Core Course	4
ACC 256 # ◊ Tax Accounting	Core Course	3
BUS 161 ◊ Business Law I	Core Course	3
BUS 188 ◊ Business Writing	Core Course	3
	Total Semester Credits:	13
Next Steps	Meet with your Academic Advisor to create an academic plan. Explore stackable certificate(s)/degree(s)

Semester Two: Spring
Course	Category	Credits
ACC 252 # ◊ Intermediate Accounting II	Core Course	4
ACC 257 # ◊ Principles of Auditing	Core Course	3
ACC 270 # ◊ Corporate Tax Accounting	Core Course	3
	Total Semester Credits:	10
Next Steps	Meet with your Academic Advisor to update your academic and transfer plan. Create a Transferology account to explore how coursework transfers. Attend a Transfer 101 Workshop. (if applicable)

Semester Three: Fall
Course	Category	Credits
ACC 255 # ◊ Advanced Accounting	Core Course	3
ACC 266 # ◊ Cost Accounting	Core Course	3
PHL 103 ◊ Ethics	Humanities Gen-ed	3
	Total Semester Credits:	9
Next Steps	Meet with your Academic Advisor to finalize your academic plan for graduation and register for stackable certificate/degree (option). Submit graduation petition by deadline (check for the specific date in catalog or syllabus.)

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, email: [e-mail]

KEY (AAS/CERT)
General Education	Communications, Fine Arts, Humanities, Life Science, Mathematics, Physical Science, Social and Behavioral Science (see individual degree requirements).
Core Course	Course(s) listed in a semester the student is required to take.
Program Elective	Course(s) that faculty recommend and are listed in the ‘Program Electives’ section (if any) for this program.	If intending to transfer, choose courses accepted by your transfer institution.
General Elective	Course(s) chosen by the student, if needed, above and beyond core courses and program electives (if any), to complete the Program Total Credits.
◊ symbol	This course is articulated. (course transfers to 3 or more Illinois State schools, as an elective or equal course-to-course)
# symbol	This course has a prerequisite. (course(s) student takes prior to taking this course)