Business Related Courses

Related Business Courses – Twenty-four semester hours are required for CPA Examination eligibility, with not more than 6 semester hours taken in any subject area. The two semester hours designated as accounting communications or business communication may be included in the 24 semester hour business course requirements. Additional credit will not be given for repeated courses or coursework. The following course requirements will meet the Board’s definition of upper division related business courses.

Board Requirement ACC Courses
Business Ethics BMGT 1341 – Business Ethics ( This course does not satisfy the Accounting Ethics requirement. See ACNT 1370)
Business Law, including study of the Uniform Commercial Code BUSI 2317 – Business Law/Commercial
Economics ECON 2301 – Principles of Macroeconomics
ECON 2302 – Principles of Microeconomics
Finance BUSG 1303 – Principles of Finance
BUSA 1313 – Investments
Management BMGT 1327 – Principles of Management
HRPO 2307 – Organizational Behavior
Marketing MRKG 1311 – Principles of Marketing
MRKG 2348 – Marketing Research and Strategies
Statistics BUSG 2371 – Business Statistics
Business Communications ETWR 2377 – Advanced Business Communication – Only ETWR 2377 satisfies the Board’s communication requirement.
BMGT 1341 – Business Ethics
ACNT 1371 – Business Applications in Accounting
Other areas related to accounting ACNT 1371 – Business Applications in Accounting; 6 hours of additional approved advanced accounting coursework to satisfy the 24 business hour requirement