CPA EXAM COURSE EVALUATION

Download the Board's Course Evaluation Checklist. (PDF)

The Board requires that all five accounting subject areas be covered in some way by the courses in your college curriculum. Review the first accounting requirement (Auditing), and note the college course(s) you have completed that cover this requirement. List the relevant course(s) in the column "Covered In." As the Board does not require a minimum number of semester hours in each subject area, some subjects will receive greater coverage than others. Place the total semester hours of credit in the column "Sem. Hrs." Note that a quarter hour is 2/3 of a semester hour, so adjust your credit accordingly if needed.

The "Doc." column refers to the documentation you may need to support the classification of a course in one of the required subject categories. Please do not assume that CPA Examination Services will know details of subject coverage, particularly if the course title does not clearly relate to the material actually taught in the class. You may need to support a course classification with a reference from a college catalog or a letter from the professor that details the specific subject matter covered in the course.

Business courses do not need to be evaluated by subject.