CPA Exam Qualifications FAQs
Q: What are the educational requirements needed to sit for the CPA exam in Texas?
A: In order to sit for the CPA exam in the state of Texas, you must meet the educational requirements as prescribed by the Texas State Board of Public Accountancy (Board). These requirements state that you need all of the following: 1) a degree, 2) 150 hours of total college credit, 3) 30 hours of approved accounting course credit, 4) 24 hours of approved business course credit, and 5) three hours of approved accounting ethics credit.
Q: What accounting courses offered at UTD are approved to count toward the 30 hours as prescribed in 3) above?
A: Currently, the following courses are on UTD’s approved list: Undergraduate:- AIM 3320 Financial Information Management
- AIM 3321 Managing Financial Data
- AIM 3322 Integrated Accounting Information Systems
- AIM 3331 Intermediate Financial Accounting I
- AIM 3332 Intermediate Financial Accounting II
- AIM 3334 Auditing
- AIM 3341 Cost Management Systems
- AIM 3351 Individual Taxation
- AIM 4336 Financial Statement Analysis
- AIM 4337 Business Valuation
- AIM 4342 Analysis and Design of Accounting Systems
- AIM 6330 Corporate Financial Reporting - Intermediate Acct I
- AIM 6332 Issues in Financial Reporting - Intermediate Acct II
- AIM 6333 Advance Financial Reporting
- AIM 6334 Auditing
- AIM 6336 Information Technology Risk Management
- AIM 6337 Data Strategy and Management
- AIM 6338 Analysis and Design with SAP
- AIM 6341 Planning, Control and Performance Evauations
- AIM 6342 Strategic Cost Management
- AIM 6343 Accounting Information Systems
- AIM 6344 Financial Statement Analysis
- AIM 6345 Business Valuation
- AIM 6346 Financial Dimensions of Mergers and Acquisitions
- AIM 6351 Individual Taxation
- AIM 6352 Corportate Taxation
- AIM 6354 Partnership Taxation
- AIM 6356 Tax Research
- AIM 6357 Federal Gift and Estate Taxation
- AIM 6365 Governmental and Not-for-Profit Accounting
- AIM 6377 Corporate Governance and Accounting
- AIM 6380 Business Process Design and Internal Audit
- AIM 6382 Advanced Auditing
- AIM 6383 Forensic Accounting Investigations
- AIM 6384 Analytical Reviews using Audit Software
Q: I’ve taken a few courses from a university other than UTD. How can I find out if the Board will accept them?
A: Only the Board can tell you what courses will and won’t count for the educational requirements needed to sit for the CPA exam in Texas. Please visit http://www.tsbpa.state.tx.us/frmx0002.htm to submit an "Application of Intent" to the Board.Q: What courses are recommended to help prepare for each part of the Uniform CPA exam?
A:While all AIM courses will help to varying degrees with the four parts of the CPA exam, some suggested courses are listed below (list not all-inclusive):
| Part | Suggested Courses |
| Financial Accounting & Reporting | AIM 3331 (UG), AIM 3332 (UG), AIM 6330 (GR), AIM 6332 (GR) |
| Auditing and Attestation | AIM 3334 (UG), AIM 6334 (GR), AIM 6336 (GR) |
| Regulation | AIM 3351 (UG), AIM 6351 (GR), AIM 6352 (GR) |
| Business Environment and Concepts | AIM 3341 (UG), AIM 4342 (UG), AIM 6341 (GR), AIM 6343 (GR) |
http://www.cpa-exam.org/download/CPA_Exam_CSOs_revised_10_05.pdf
Q: Can I take all of these courses in on online format?
A: No, the Board mandates that at least 15 of these hours must result from physical attendance at classes meeting regularly on the campus.Q: I see that some courses are offered at the undergraduate and graduate level. Can I take both and have them count toward the 30 hour requirement?
A: No, the Board states that credit will not be given for repeated courses or coursework.Q: Can internship credit count toward the 30 hours of approved accounting coursework?
A: Yes, a three semester hour internship course may be used for approved accounting credit. The internship must be taken after 12 semester hours of upper division coursework is complete. All internships must be approved by AIM faculty member, Professor Art Agulnek, (axa022000@utdallas.edu, 972-883-4773, office 4.222) in advance.
