College of DuPage
Guidelines for CPA Exam Candidates Meeting the New Educational Requirements
After July 1, 2013, candidates applying to site for the CPA Exam in Illinois must have
successfully completed 150 semester credit hours (SCH) and must meet one of the following
requirements. (The new requirements are underlined below).
(1) Earned a graduate degree in accounting from an AACSB-accredited program.
(2) Earned a graduate degree in business from an AACSB- or ACCSB-accredited program; at
least 30 SCH in accounting (was 24) including courses in financial accounting, auditing,
taxation, and management accounting; and 2 SCH in research & analysis in accounting.
(3) Earned a baccalaureate degree or non-business graduate degree and:
 At least 24 SCH in business including 2 SCH in business communication and 3 SCH in
business ethics (maximums that count toward the 24 SCH business requirement).
 Internship/Life Experience(s) in business are limited to 3 SCH.
 At least 30 SCH in accounting (was 24 SCH) including:
o Courses in financial accounting, management accounting, auditing, and taxation.
o 2 SCH in research and analysis (maximum that counts toward the 30 SCH
accounting requirement).
 Internship/Life Experience(s) in accounting are limited to 3 SCH.
For purposes of meeting the accounting hours requirement, one graduate SCH is equivalent
to 1.6 SCH earned at the undergraduate level.
A candidate may have already met the requirements relating to business communication,
business ethics, and/or research & analysis by taking coursework elsewhere. The candidate
must contact the accounting department of the institution that awarded the credits to
determine how these credits will count towards the new requirements. The Illinois Board of
Examiners (IBOE) makes the final determination regarding the examination admittance.
CPA Exam candidates can meet these new requirements at College of DuPage.
Business Communication Requirement:
The 2 SCH requirement will be met upon successful completion of one of the following:
 ENGLISH 1105 – Introduction to Technical Writing – A basic composition
course primarily for students enrolled in occupational/technical programs. The course
includes a variety of writing experiences: resumes, letters of application, abstracts,
internal and external memos, papers using visuals as supporting documentation, job
descriptions, and a long report (a feasibility study or research report). (3 SCH)
 ENGLISH 1110 – Technical Writing – An introduction to instructional writing,
proposals, recommendation reports, and a procedures or operator’s manual. Also
includes some instruction in design, layout and graphics. Intended for students
entering today’s technologically advanced work place. (3 SCH)
 SPEECH COMMUNICATION 1150 – Introduction to Business Communication
Designed to help students understand communication behaviors and concepts in
order to develop effective communication skills in the business environment. This
course covers topics related to communication between employees and their
supervisors, communication within work groups, and public communication. (3 SCH)
Ethics Requirement
The 3 SCH requirement will be met upon successful completion of the following:
 PHILOSOPHY 1114 – Business Ethics – A study of moral issues in business and the
broader issues of economic justice through a study of ethical theories and their
application to actual case studies. (3 SCH)
Research and Analysis (R&A) Requirement:
R&A is integrated into most of the upper level courses in COD’s accounting curriculum. The
table set forth below provides a variety of options for meeting this 2 SCH requirement.
Options for Meeting the Accounting & Research and Analysis (R&A) Requirement
Notes:


A candidate may have earned credits from other institution(s). The candidate must
contact the accounting department of the institution(s) that awarded such credits to
determine the applicable number of R&A credits, if any, that have already been earned.
Any such R&A credits should be listed at the bottom of the following table.
Do not list more than a total of 2 SCH in the “Count toward R&A SCH” column. Any
excess credits simply count towards the 30 SCH required in accounting.
College of DuPage
Accounting Course
(R&A credits will count only if the
Total
course was taken during or after the
SCH
COD class term indicated below)
(a)
ACCOU
Name
2140
Financial Accounting
4
2150
Managerial Accounting
4
1175
Microcomputer Accounting
2
2200
Income Tax Return
3
Preparation
2205
Federal Taxation I
3
(effective Fall 2011)
2206
Federal Taxation II
3
(effective Fall 2011)
2241
Intermediate Accounting I
4
(effective Fall 2011)
2242
Intermediate Accounting II
4
(effective Fall 2011)
2251
Cost Accounting
3
(effective Fall 2011)
2260
Advanced Accounting
3
(effective Fall 2010)
2265
Governmental and Not-for3
Profit Accounting
(effective Fall 2011)
2271
Auditing I
3
(effective Fall 2011)
2272
Auditing II
3
(effective Fall 2011)
2280
Forensic Accounting-Fraud
3
Examination
(effective Fall 2010)
Various Cooperative Education or
Var.
Internship*
Coursework taken elsewhere
(see note on first page)
Add the 2 SCH of Research and Analysis
Eligible
R&A
SCH
(see
notes
above)
N/A
N/A
N/A
N/A
Count
toward
R&A SCH
(see notes
above)
(b)
N/A
N/A
N/A
N/A
SCH to Meet
30
Accounting
SCH
Requirement
(a – b)
0.50
0.50
0.50
0.50
0.25
0.25
0.25
0.25
0.25
0.25
N/A
N/A
2
Totals
must = 2
must > 30
* A maximum of 3 SCH in Internship/Life Experiences count towards 30 SCH in accounting.