The Board requires that an applicant complete 24 semester hours or quarter hour equivalents of upper level related business courses in one of the following ways.
- In conjunction with a 4–year baccalaureate or higher degree from an institution recognized by the Board.
- By completing related business courses at a Board-recognized community college, provided they are recognized as upper level courses for a 4–year baccalaureate or higher degree from an institution recognized by the board.
The Board will accept the following related business courses without repeat, taken at a Board-recognized educational institution shown on official transcripts. Not more than 6 semester hours taken in any subject area may be used to meet the minimum hour requirement.
Economics and statistics courses at any college level may be counted as upper level courses.
Related business courses recognized by the Board.
(1) business law, including study of the Uniform Commercial Code;
(5) business communications;
(6) statistics and quantitative methods;
(8) information systems or technology; and
(9) other areas related to accounting.
The Board requires that a minimum of 2 semester credit hours in accounting communications or business communications be completed. The semester hours may be obtained through a discrete (stand–alone) course or offered through an integrated approach. If the course content is offered through integration, the university must advise the board of the course(s) that contain the accounting communications or business communications content.
Note: Related business courses completed through and offered by an extension school, correspondence school, or continuing education program of a Board-recognized educational institution, may be accepted by the Board provided that the courses are accepted for a business baccalaureate or higher degree conferred by that educational institution.