Certified Public Accountant, Credit Certificate
This certificate program outlines a curriculum of specialized courses designed primarily for students who hold a Bachelor's degree but have not majored in accounting. A degree is not a requirement for admission to this program, however. Other students may enroll in this program by obtaining permission of the accounting program coordinator.
Current requirements of the Maryland State Board of Public Accountancy for students possessing a non-accounting Bachelor's degree require a minimum of 27 credits in accounting, nine of which are in financial, three in tax, three in auditing, and three in cost. In addition, three credits of ethics education are needed to qualify to sit for the CPA exam. The 25 additional business related credits in the certificate are applicable for students passing all four parts of the CPA exam and desiring to fulfill additional educational requirements for State licensure.
A certificate will be awarded to those students who achieve a 2.0 GPA or higher and complete at least 25% of the credits required while enrolled at CCBC.
Individuals who do not hold a Bachelor's degree and desire an accounting background should refer to the Accounting Program degree and other certificate options.
Program objectives
Upon successful completion of this certificate, students will be able to:
- apply basic financial, cost, and tax accounting principles;
- employ problem-solving skills related to accounting issues;
- examine accounting as an information-processing system;
- analyze and interpret transactions and related financial statements; and
- practice ethical accounting behavior.