Certificate in the Study of Public Accountancy

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General Information

The Certificate in the Study of Public Accountancy program targets SF State matriculated business students as well as students pursuing or possessing an undergraduate degree in business related disciplines from other accredited institutions who are interested in the field of public accounting. Students in this program will find that it will assist them in preparation to become a Certified Public Accountant (CPA). Completion of this certificate itself does not represent CPA certification. The certificate program is offered through Open University in conjunction with the Department of Accounting and reflects what the American Institute of Certified Public Accountants regards as the common body of knowledge for CPAs. The content of the program also enhances accounting students' formal business education.

SF State matriculated undergraduate business students must pass the ACCT 301 pretest and have completed 56 units of college credits with a minimum 2.0 grade point average to be eligible for the program. Non-SF State matriculated business students, if not already holding an undergraduate business degree, must have completed 56 units of college credits with a minimum 2.0 grade point average to be considered for admission.

The Study of Public Accountancy, Certificate — 30 units


Select ten of the following courses (prerequisites are listed in parentheses):30
Intermediate Financial Accounting I (ACCT 100 with grade of C- or better; and passage of ACCT 301 pretest)
Intermediate Financial Accounting II (ACCT 301 with grade of C- or better)
Cost Accounting
Advanced Accounting (ACCT 302 with grade of C- or better)
Government and Non-Profit Accounting (ACCT 301 with grade of C- or better)
Auditing (ACCT 302, ACCT 307 and DS 212 with minimum grades of C-)
Information Systems Auditing (ACCT 302)
Federal Tax Accounting I (ACCT 301 or ACCT 303 with minimum grade of C-)
Federal Tax Accounting II (ACCT 508)
International Accounting (ACCT 301 with grade of C- or better)
Accounting Fraud Examination (ACCT 302)
Principles of Internal Auditing (ACCT 301 with grade of C- or better, ACCT 307)

A maximum of five equivalent courses taken from other accredited institutions can be used to waive the above required courses. Depending on the candidate's formal education, additional courses could be required as prerequisites to, or used as substitution for, the above curriculum. A determination of the total curriculum by the certificate director must be made before a candidate is accepted into the program. Students must maintain a 3.0 GPA in the certificate course work to earn the certificate.

English Proficiency Requirement

Before completing the certificate program, all candidates must have (prior to spring 2014) passed ENG 414, or spring 2014 and thereafter, a GWAR courses with a grade of C or better. Candidates who have taken and passed an upper division expository writing course at another institution may apply for a waiver of the English proficiency requirement.