Becoming
a Certified
Public Accountant
(CPA)
Certification
and license to practice as a CPA is a multi-step process whose requirements,
while similar, vary state to state. The process usually includes:
- Academic
Preparation,
- Passing
of the Uniform Certified Public Accountant Examination, and
- Completion
of an experience requirement.
Academic
Preparation - South Carolina has two
academic preparation requirements, one to sit for the Uniform Certified
Public Accountant Examination and another to be licensed to practice.
Educational
Requirement to sit for the CPA Examination:
- 120
semester hours of college course credit including a baccalaureate
or higher degree which includes an accounting concentration or the
equivalent, and:
- at
least 24 semester hours of accounting
courses that are applicable to a baccalaureate, masters, or doctoral
degree, and cover financial accounting, managerial accounting,
taxation, and auditing; and
- at
least 24 semester hours of business
courses that are applicable to a baccalaureate, masters, or doctoral
degree, which may include macro and micro economics, finance,
business law, management, computer science, marketing, and accounting
hours over and above the minimum 24 semester hours required to
sit for the exam.
Educational
Requirement to be certified and licensed to practice as a CPA:
- 150
semester hours of college course credit including a baccalaureate
or higher degree which includes an accounting concentration or the
equivalent, and:
- at
least 36 semester hours of accounting
courses that are applicable to a baccalaureate,
masters, or doctoral degree, and cover financial accounting, managerial
accounting, taxation, and auditing; and
- at
least 36 semester hours of business
courses that are applicable to a baccalaureate, masters, or doctoral
degree, which may include macro and micro economics, finance,
business law, management, computer science, marketing, and accounting
hours over and above the minimum 36 semester hours required for
certification and licensure.
Experience
Requirement - South Carolina requires
at least 2 years of accounting experience under the direct supervision
and review of a CPA or Public Accountant who is licensed to practice
in some state or territory of the United States, or the District of
Columbia.
Additional
information about certification in South Carolina may be found at the
South Carolina Board of Accountancy's web site. Other states, territories,
and the District of Columbia currently have, or are planning to have,
requirements that are the same as, or similar to, South Carolina's requirements
to sit for the CPA Examination and be licensed to practice. You may
learn more about these requirements by contacting the Board of Accountancy
in the jurisdiction of interest. You will find a link to each jurisdiction's
Board of Accountancy at the web site of the AICPA.
Best
Preparation -
Clemson faculty believe the best preparation to sit for
the CPA Examination is to wait until you have completed a master of
accountancy degree program. Clemson has a coordinated undergraduate/graduate
program that will meet the 150-hour requirement to be licensed as a
CPA. This program of study provides excellent preparation for the CPA
Examination, as well as, a career in accounting. The Master of Professional
Accountancy (MPAcc) program added to the undergraduate program exceeds
the 150-hour requirement for licensure and allows the student to specialize
in either assurance and management services or taxation.
South
Carolina Board of Accountancy
AICPA
MPAcc
Program
Site Index
updated:
July 12, 2006
maintained by Kathy Lusk
contact us:
klusk@clemson.edu
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