Accounting Study Guidelines
ACCOUNTING STUDY GUIDELINES
FOR THE 20 UNITS OF ACCOUNTING STUDY
- A minimum of six semester units shall be completed in accounting subjects as defined by Section 9.2(b) of the CBA Regulations.
- A maximum of 14 semester units may be completed in business-related subjects, as defined by Section 9.2(c) of the CBA Regulations.
- A maximum of nine semester units may be completed in other academic work relevant to accounting and business as outlined below.
- A maximum of three semester units in skills-based courses, which includes courses completed in the following disciplines:
English
Journalism
Communications
Physical Sciences
Life Sciences
Natural Sciences
Social Sciences
- A maximum of three semester units in courses in foreign language, to include sign language, or courses with the following terms in the course title:
Culture
Cultural
Ethnic
- A maximum of three semester units in industry-based courses, which includes courses with the words "industry" or "administration" in the course title or courses completed in the following disciplines:
Engineering
Architecture
Real Estate
- A maximum of four semester units may be completed in internships or independent studies in accounting and/or business-related subjects.
- Completion of one of the following master's degrees shall be deemed equivalent to the completion of the 20 units of accounting study:
Masters of Accounting
Masters of Taxation
Masters of Laws in Taxation (LL.M.)
- The CBA has developed a tip sheet outlining the requirements for CPA licensure beginning January 1, 2014.







