Limitation on Satisfying Education Requirements at Community Colleges, and the Board designation - Qualifying Education Credit for CPA Examination

Board Rule 511.57(a)(2) states: An individual who holds a baccalaureate degree from a recognized educational institution may enter into a course of study at an accredited community college, provided that the accounting program offered at the community college was reviewed and accepted by the board.

The Board established standards to be met by Texas Community Colleges offering an accounting certificate program, and that want to be reviewed and accepted by the Board. The standards are rigorous and if met will give students the assurance that Board prescribed accounting courses taken at accepted community colleges will prepare them for the CPA exam. The Board and students are aware that the accounting courses offered at community colleges may not be transferable to a four-year degree granting institution, or used to meet requirements to take graduate courses.

The standards cover the following areas.

Accreditation
Associate Degree Program and Certificate Program
Facilities
Faculty
Curriculum
Students

Students who completed a bachelor's degree in accounting but do not have the required 30 semester hours of acceptable accounting courses may take the additional semester hours of accounting, without repeat, from a community college that holds the designation.

Students who completed a bachelor's degree in another discipline and are interested in meeting the education requirements to take the CPA exam, may take the complete accounting program offered at a community college that holds the designation.