CPA Requirements in College

Certified public accountants must meet certain educational requirements.Accounting and finances image by MAXFX from Fotolia.com

College requirements for certified public accountants to receive proper licensing vary from state to state, but there are some basic requirements that are fairly uniform across the country. A CPA must meet requirements in the state he or she plans to practice accounting. The state board of accountancy makes the rules about what CPAs in its state must accomplish during college to meet requirements.

150-Credit College Program

Most states require a CPA student to complete 150 credit hours at an accredited college or university before he qualifies to take the state CPA exam. Some states require students complete 150 credit hours to be granted a CPA certificate, but not to sit for the exam. Many colleges and universities offer accounting degree programs, and the longer, 150-credit certified public accounting programs are often available as well. A student should take the CPA program to make sure he qualifies for the CPA exam. Other options include completion of a bachelor's degree in accounting as well as a master's of business degree, or completion of a bachelor's degree in accounting with a graduate degree in taxation.

Most state boards of accountancy require a CPA to hold a bachelor's degree. If a student enrolls in a certified public accounting program in college, he will most likely earn a bachelor's degree in accounting within the CPA program. According to Accounting Coach, a website dedicated to providing information about accounting careers and education, college accounting degree programs are difficult. Less than half of the students who set out to earn a bachelor's degree in accounting or CPA succeed. Less than half of the graduates who qualify for the CPA exam pass the challenging test. Because the exam is notoriously difficult, students should choose a college or university with a challenging accounting or CPA program. The CPA exam draws mainly on information students have learned in college coursework rather than on-the-job training or experiences, so students or graduates should take the exam as soon as they qualify.

Most state boards of accountancy require a specific number of college accounting courses and a specific number of college business courses. Some boards will require completion of specific accounting courses along with a certain number of general accounting and general business courses. Most states require at least 24 semester hours in each subject. Some students can take advanced placement accounting or business courses before they enter college, which count toward both the board's and school's requirements for CPAs. High school students who know they want to pursue a degree in accounting or CPA should take advanced placement courses to give themselves a head start.