91ֱ

Accounting (BSBA), Accounting: 4-Year (B.S./MBA), Business Administration (MBA) — CPA Pathway Program

Licensure is required in all states to practice as a CPA. Some states require 150-credit hours for licensure, while others offer an alternative path for 120-credit hours. In addition to educational requirements, CPA candidates must pass the Uniform CPA Exam which consists of 3 required core exams (FAR, AUD, REG) and 1 discipline exam (BAR, ISC or TCP). Some states also require additional ethics examinations, ethics courses, state law courses, orientations, supervised work experience, or other requirements beyond degree completion. CPA licensure requirements are subject to change. Final determination of eligibility rests with the applicable state board of accountancy which are also subject to change. For the most up-to-date information, visit NASBA:

Notes:

  • Students in La 91ֱ’s BSBA Program take 32 accounting credits, including 2 accounting electives; ACC 478 (AIS, ERP & Accounting Analytics) is available as an elective for states that require an AIS course; ACC 431 (Accounting Analytics) is available as an elective for states that require an accounting analytics course; 128-credit hours are required for graduation.
  • Students in La 91ֱ’s 4-Year BS/MBA Program take 38 accounting credits; ACC 782 (AIS, ERP & Accounting Analytics) is a required course which meets the AIS course requirement for states that require an AIS course; 150-credit hours are required for graduation.
  • La 91ֱ Business students take a combined law and ethics course (BUS 303: Legal and Ethical Environment of Business) which may or may not fulfill a state’s business law course requirement and/or a state’s business ethics course requirement depending on the stringency of the state reviewer.
  • Some states require completion of a CPE course, “AICPA’s CPE Course “Professional Ethics: The AICPA’s Comprehensive Course,” and/or passing of the AICPA Professional Ethics Exam.

Program credential: Certified Public Accountant (CPA)

  STATE4-Year BS/MBA & OY MBA-CPA Pathway Program Meets Educational Licensure RequirementsBSBA Program Meets Educational Licensure RequirementsLicensure/ Certification Information    Notes
 YESNOYESNO  
X  X *150-credit hours required *AICPA’s CPE Ethics course required
X X   
X X  *General Ethics Course Required    
X X  *Requires AIS course
X  X *150-credit hours required   *10-credits in Ethics coursework required
X X   
X X   
X X    Exam
X X   
X X   
X X   
X  X *150-credit hours required
X X     
X X    
X X   
X X      
 X X *Requires 11-credit hours of written and oral communication, an upper-level economics course beyond micro & macro, and AIS course   .
X X   
X X   
X  X *150-credit hours required
X X  *AIS course required    
X X *AIS course required
X X  *AIS course required
X X    
X  X *150-credit hours required *AIS course required
X X     
X X     
X X  *Any credit at a 2-year institution must be transferred and applied for credit at the 4-year institution conferring the degree.  
X X    *3-credit hours in Business Law is required
X X   
X X   
X X    
 X X *6-credits in Business Law required
X X   *Must complete NC Accountancy Law and Ethics course
X  X *150-credit hours required
X X     
X  X *150-credit hours required
X X      
X X   
X  X    *150-credit hours required
X X     
X X    
X X   
X X *A course in either AIS or Accounting Analytics is required *
X X     *A course in either AIS or Accounting Analytics is required
X X  *3-credit hours of Business Law is required
X X  *An AIS course is required    
X X     
 X X *30-credit hours in “upper level” accounting courses is required *3-credit hours in Ethics required *3-credit hours in Business Law required
X X  
X  X   *150-credit hours required

Updated August 2026