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board approves accounting curriculum
To qualify to become a candidate sitting for the uniform CPA check , applicants must complete 120 semester hours or 180 quarters or equivalent to satisfactory. Thirty (30) semester hours or 45 quarter credit hours in Group I, which requires 27 semester or 41 quarter banks, must be in accounting and related subjects as well as three semester loan hours or 4.5 quarter-credit hours be ethics. An applicant must have received Baccalaureate or a greater extent that meets the following requirements: a major in accounting at the Baccalaureate level or its significant equivalent from an institution, which is a member of the Association to Collegiate Schools of the Business or Accreditation Council Business schools and programs, recognized, is a part of an institution recognized by the center of the Federal Association of Hounts and Schools or the Equivalent Regional Accreditation Association for other regional areas or is recognized and approved by the blackboard.
Further, to qualify to obtain a license as a certified public accountant, an applicant must have completed a total of 150 semester hours or 225 quarter banks and the requirements of Group II business-related formation as described below.
Group I - Accesing and ethics Education
An applicant has to successfully completed 30 Bachelor's semester hours or 45-quarter hours in balance sheet and ethics themes. Applicants must have completed the following: a three-semester credit hour course or a four and a half (4.5) drive track. Auditing, cost accounting or management accounting, US federal income tax and ethics; a minimum of nine semesters or 13.5 quarterly hours in financial accounting; and a minimum of nine semesters or 13.5 quarter hours in electrifying accounting courses.
Group II - Business education
Courses from the list of topics of the document below must be completed to meet the business-related educational requests to qualify for a license. At least 21 Bachelor's semester hours or 31.5 Quarter credit hours must be completed at least five of nine fan areas. These fan areas are: statistics, economics, shareholder or economic financing, management, marketing, US law, economic communication, quantitative methods and computer science / information systems.
Candidates with accounting degrees from other countries
The academic credentials of applicants who earn foreign universities or universities must be evaluated to determine if foreign education preparation meets the educational requirements of Maryland. The NASBA International Evaluation Service (NYS) is the only acceptable evaluation service for foreign transcripts. There are no exceptions. Any other rating is rejected. Applicants must require a course-proof rating to meet the uniform CPA test in Maryland.
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