Yes, you need to direct this question to the specific state board. Most students plan to apply for licensure with the state of California. Contact the California Board of Accountancy.
Note: No professor, counselor, college administrator, or institution has the authority to validate if a course qualifies for CPA exam units. Only the state board of accountancy has true authority to confirm which classes qualify. Contact them and document your phone conversation.
The National Association of State Boards of Accounting (NASBA) publishes annual data related to performance on the uniform Certified Public Accountant (CPA) exam. Each year Santa Monica College students sit for the CPA exam.
In 2016, a total 31 unique candidates from SMC passed 43.1% of the CPA exam sections, outperforming the average pass rates for all California community colleges (CCC; 34.8%), CSUs (36.2%), and the private and for-profit institutions (42.5%). When compared to the average performance of candidates from the UCs, candidates from SMC performed at a lower rate (UC: 48.3%). However, candidates from SMC outperformed when compared to candidates from three of the eight UC institutions with CPA candidates: UC Riverside (35.7%), UC San Diego (40.9%), and UC Santa Cruz (42.9%).
You will need to meet these educational requirements to obtain a California CPA license:
Baccalaureate degree or higher
A total of 150 semester units including:
24 semester units of accounting subjects
24 semester units of business-related subjects
20 semester units of accounting study
10 semester units of ethics study
For more information, visit the California Board of Accountancy.
Call the California Board of Accountancy for assistance. Make sure to document your phone conversation.
Also, note there are some classes at SMC that fit the educational requirement, but are either not tested or not heavily tested on the CPA exam.
Below is a list of classes that cover topics heavily tested on the CPA exam. It is highly recommended that you complete all of the classes listed below before taking the CPA exam.
Acct 1: Introduction to Financial Accounting
Acct 2: Corporate Financial and Managerial Accounting
Acct 10A: Intermediate Accounting
Acct 10B: Intermediate Accounting
Acct 10C: Intermediate Accounting
Acct 12: Auditing
Acct 15: Individual Income Taxes
Acct 16: Taxation of Corporations, Partnerships, Estates and Trusts
Acct 6: Accounting Consolidations
Acct 7: Advanced Accounting: SSpecial Topics
Bus 5: Business Law
In addition, SMC offers many other general business courses that can be used to meet the CPA licensure educational requirements that count towards the 24 semester units for business related subjects.