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2021-2022 College Catalog

Online Catalog

CPA Candidacy Certificate (Career)

APPLICATION CODE 349

For curriculum information, contact the Business and Computer Systems Division—Room DH-239—443-518-1520.

The main objective of this certificate is to support students in gaining professional education competence and to meet the required 51 credit hours in business and accounting to be eligible to sit for the Uniform CPA examination by the Maryland Board of Public Accountancy. The certificate is intended to prepare CPA candidates to pass the Uniform CPA exam. The Uniform CPA exam currently has four areas: Auditing and Attestation (AUD), Business Environment and Concepts (BEC), Financial Accounting and Reporting (FAR), and Regulation (REG). Data analysis and technology are incorporated into several courses in the certificate. For information, visit https://www.aicpa.org/becomeacpa/cpaexam.html.

This curriculum has been approved by the Maryland Board of Public Accountancy. Candidates who wish to apply for the Uniform CPA exam in any other jurisdictions in the United States are advised to submit this curriculum for approval before exam registration.

Candidates from Other Countries who wish to sit for the Uniform CPA exam
Candidates who have earned a bachelor degree from foreign universities must have their transcripts evaluated to determine whether the foreign educational degree is accepted by the Maryland Board of Public Accountancy. The only acceptable evaluation service approved to sit for the exam is provided by NASBA International Evaluation Service (NIES). Applicants must request a course-by-course evaluation.

After completion of the program the certified professional will be prepared to work in diverse accounting areas in various industries.

Group I - Accounting and Ethics

Course NumberTitleCredits

1. Auditing and Attestation

Course NumberTitleCredits
ACCT 238Auditing

3

ACCT 239Auditing II

3

A minimum of 3 credits required.

2. Cost Accounting

Course NumberTitleCredits
ACCT 230Cost Accounting

3

A minimum of 3 credits required.

3. U.S. Federal Income Tax

Course NumberTitleCredits
ACCT 235Federal Taxation of Individuals

3

ACCT 237Federal Taxation of Corporations, Partnerships, Estates, and Trusts

3

A minimum of 3 credits required.

4. Financial Accounting

Course NumberTitleCredits
ACCT 111Principles of Accounting I

3

ACCT 231Intermediate Accounting I

3

ACCT 232Intermediate Accounting II

3

ACCT 233Advanced Accounting

3

ACCT 234Government and Not-For-Profit Accounting

3

A minimum of 9 credits required.

5. Ethics Education

Course NumberTitleCredits
BMGT 203Business Ethics

3

PHIL 103Introduction to Ethics

3

A minimum of 3 credits required.

6. Other Accounting

Course NumberTitleCredits
ACCT 112Principles of Accounting II

3

ACCT 179Quickbooks for the Professional

3

ACCT 190Certified Bookkeeper Review Course

3

ACCT 201Accounting Work Experience I

3-4

ACCT 202Accounting Work Experience II

3-4

A minimum of 3 credits required.

Group II - Business Related

Course NumberTitleCredits

1. Statistics

Course NumberTitleCredits
MATH 138Statistics

4

2. Economics

Course NumberTitleCredits
ECON 101Principles of Economics (Macro)

3

ECON 102Principles of Economics (Micro)

3

3. Management

Course NumberTitleCredits
BMGT 100Introduction to Business and Organization

3

BMGT 120Small Business Management

3

BMGT 141Supervisory Development

3

BMGT 145Principles of Management

3

BMGT 200Managing for the Future

3

BMGT 240Human Resource Management

3

BMGT 241Project Management

3

4. U.S. Business Law

Course NumberTitleCredits
BMGT 151Business Law I

3

BMGT 152Business Law II

3

5. Marketing

Course NumberTitleCredits
BMGT 130Principles of Marketing

3

6. Business Communications

Course NumberTitleCredits
ENGL 230Technical Writing

3

SPCH 105Fundamentals of Public Speaking

3

SPCH 175Business Communications

3

SPCH 205Intermediate Public Speaking

3

7. Computer Information Systems

Course NumberTitleCredits
CMSY 163Introduction to Firewalls and Network Security

3

CFOR 250Computer Network Forensic Technology

3

8. Corporation or Business Finance

Course NumberTitleCredits

Courses in this subject area are not currently offered at HCC.

9. Quantitative Methods

Course NumberTitleCredits

Courses in this subject area are not currently offered at HCC.

Total Credit Hours: 52

To sit for the CPA Exam, an applicant must hold a bachelor's degree and have successfully completed a minimum of 51 credit hours (see details below) according to Maryland Board of Public Accountancy. HCC's Statistics course is a 4-credit course; therefore, our program requires 52 total minimum credit hours. 

- Group I - Accounting: a minimum of 27 credit hours (9 courses, 3 credits each) in accounting subjects and 3 credit hours (1 course, 3 credits) in ethics.

- Group II - Business: a minimum of 22 credit hours (6 courses, 3 credits each and 1 course, 4 credits) in business.

Individuals who pass the CPA Exam need a minimum of 150 semester hours of college education to fulfill the education requirements to obtain a CPA license.

A graduate should be able to

  1. Meet the requirements and qualifications to sit for the Uniform CPA exam, as well as improve professional competence.
  2. Identify, measure, record, analyze, and properly communicate financial information relating to public, private, government, and non-profit organizations.
  3. Analyze concepts and principles underlying financial and managerial accounting and their applications in the accounting process, including tax strategies and auditing services.
  4. Integrate and cross-relate accounting and business disciplines to make and provide informed decisions.
  5. Identify challenges to principles and practices in recent years and the impact and responses made to these challenges.

This program is in the Business Pathway.

Guided Pathways is a nationwide educational strategy that provides a structured and collaborative approach to student success. Guided Pathways connect students to the specific resources in an intentional and deliberate way in order to support student success.

For information about advising, please visit the Advising web page.

View the Business Pathway activities calendar

View activities for all Guided Pathways

Course NumberTitleCredits