CPA Exam Requirements for Accounting Majors

Exam preparation

The state of Ohio and many other states have expanded their requirements for CPA certification.

Mount Union College provides solid preparation for students interested in becoming CPAs.

Students sitting for the CPA Exam in Ohio after January 1, 2000 will be required to have 150 semester hours of college credit, including

24 semester hours of accounting courses in the following subject areas:

• Auditing
• Financial Accounting
• Information Systems
• Management Accounting
• Professional Ethics & Responsibilities
• Taxation

24 semester hours of business oriented courses with coverage in each of the following subject areas:

• Business Ethics
• Business Organization
• Communication Skills
• Economics
• Group and Individual Behavior
• Finance
• Legal and Social Environment of Business
• Marketing
• Quantitative Applications

Note: These 150 semester hours may be obtained at the graduate or undergraduate level.

Mount Union College offers a bachelor's degree in accounting with the following options for meeting the CPA exam requirements.

Option 1

Additional undergraduate hours

Students may take extra courses during any or all of the traditional eight semesters and during summer sessions. The normal course load of 15 or 16 hours could be increased to 18 hours and the additional required hours taken during one or more summer sessions, all 30 additional hours could be taken during summer sessions, or by extending study at Mount Union College for an additional year. The student would major in accounting earning 27 accounting hours and satisfy the 24-hour business-oriented courses with a minor in business administration.

Option 2

4 + 1 program

Students may participate in our 4+1 program. In this program, a traditional bachelor's degree in accounting is received from Mount Union College. After completion of one additional year of graduate study at an affiliated university or other university of the student's choice, the student is awarded a master's degree from that institution (MBA, MA or MS).
Additional Option

For accounting majors who are not planning on careers in public accountancy, our traditional undergraduate option is available. This option is ideal as preparation for careers in business, industry, finance, non-profit or governmental areas.