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Current Requirements
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Proposed New Requirements
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1. 150 SCH
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1. 150 SCH
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2. Baccalaureate or higher degree
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2. Baccalaureate or higher degree
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3. Degree earned from an accredited
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3. Degree earned from an accredited school:
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school:
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A. Graduate degree in accounting
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A. Graduate degree in accounting
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• Accountinq proqram must be accredited by
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AACSB
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• No requirements for SCH in Research &
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Analysis in Accounting (RAA), Business
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Communications (BC), or Business Ethics
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(BE)
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B. Graduate degree in business
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B. Graduate degree in business
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• Business program must be accredited
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bv AACSB or ACBSP
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• Minimum of 24 SCH in acctg.
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• Minimum of 30 SCH in accounting
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• At least one course in financial
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• At least one course in financial accounting,
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accounting, auditing, taxation,
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auditing, taxation, and management
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and management accounting
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accounting
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• 2 SCH in integrated or stand-alone RAA
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(maximum towards the 30 accounting SCH)
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• No requirements for SCH in BC or BE
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C. Bachelor's degree in business;
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Now included in option C below
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D. Bachelor's or graduate degree
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C. Bachelor's or graduate degree
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• Minimum of 24 SCH in acctg.
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• Program must be accredited
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• At least one course in financial
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(see options in §1400.90(g)(8))
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accounting, auditing, taxation,
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• Minimum of 30 SCH in accounting
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and management accounting
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• At least one course in financial accounting,
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auditing, taxation, and management
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accounting
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• 2 SCH in integrated or stand-alone RAA
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• Minimum of 24 SCH in business
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(maximum towards the 30 accounting SCH)
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other than accounting
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• Minimum of 24 SCH in business other than
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accounting
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• 2 SCH in integrated or stand-alone BC
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and 3 SCH in integrated or stand-alone
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BE (maximums towards the 24 business
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sch;
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4. Internships or Life Experience -
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4. Internships or Life Experience
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Maximum of 6 SCH of Internships or Life
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A. Maximum of 3 SCH toward 30 SCH
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Experience count toward the 24 SCH
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accounting requirement
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accounting requirement
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B. Maximum of 3 SCH toward 24 SCH
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business requirement
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5. Provisional approval of in-progress
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5. Provisional approval of in-progress
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courses - 120 days to submit evidence
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courses - 120 days to submit evidence
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of completion of all requirements
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of completion of all requirements
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