Group I - Accounting and Ethics
1. Auditing and Attestation
A minimum of 3 credits required.
2. Cost Accounting
A minimum of 3 credits required.
3. U.S. Federal Income Tax
| ACCT 235 | Federal Taxation of Individuals | 3 |
| ACCT 237 | Federal Taxation of Corporations, Partnerships, Estates, and Trusts | 3 |
A minimum of 3 credits required.
4. Financial Accounting
A minimum of 9 credits required.
5. Ethics Education
A minimum of 3 credits required.
6. Other Accounting
| ACCT 112 | Principles of Accounting II | 3 |
| ACCT 179 | Quickbooks for the Professional | 3 |
| ACCT 190 | Certified Bookkeeper Review Course | 3 |
| ACCT 201 | Accounting Work Experience I | 3-4 |
| ACCT 202 | Accounting Work Experience II | 3-4 |
| ACCT 245 | Introduction to Data Analytics | 3 |
A minimum of 3 credits required.
Group II - Business Related
1. Statistics
2. Economics
| ECON 101 | Principles of Economics (Macro) | 3 |
| ECON 102 | Principles of Economics (Micro) | 3 |
3. Management
4. U.S. Business Law
5. Marketing
6. Business Communications
7. Computer Information Systems
| CFOR 250 | Computer Network Forensic Technology | 3 |
| CMSY 156 | Introduction to Python | 3 |
| CMSY 163 | Introduction to Firewalls and Network Security | 3 |
| CMSY 176 | Cybersecurity Fundamentals and Practice | 3 |
| CMSY 257 | Advanced Python Programming | 2 |
8. Corporation or Business Finance
Courses in this subject area are not currently offered at HCC.
9. Quantitative Methods
Total Credit Hours: 52
To sit for the CPA Exam, an applicant must hold a bachelor's degree, have at least 120 semester credit hours, and meet all of the course requirements for group I according to the Maryland Board of Public Accountancy.
- Group I - Accounting and Ethics requirements: a minimum of 27 credit hours (9 courses, 3 credits each) in accounting subjects and a minimum of 3 credit hours (1 course, 3 credits) in ethics.
Applicants must have completed a minimum of:
- 1 course of 3 credits in auditing, cost accounting, or managerial accounting, U.S. federal income tax and ethics;
- 9 credits in financial accounting; and
- 9 credits in elective accounting courses.
To qualify for licensure, an applicant must have all items above, passed the four-part exam, have at least 150 semester credit hours, and meet the group II course requirements below.
- Group II - Business requirements: a minimum of 22 credit hours (6 courses, 3 credits each and 1 course, 4 credits) in business.
Applicants must have completed the following: at least 21 credits in at least 5 of 9 business subject areas. The subject areas are statistics, economics, management, U.S. business law, marketing, business communications, computer information systems, corporation or business finance, and quantitative methods.
HCC's Statistics course is a 4-credit course; therefore, this certificate requires 52 total minimum credit hours.
Under the new CPA Candidacy requirements effective January 2024, students will no longer be required to take Cost Accounting (it will serve as an elective accounting course). Students will be required to take Accounting Information Systems. Applicants can apply under the old educational requirements in the state of Maryland until June 30, 2026
View Previous Education Requirements.
The certificate program will be revised to include this new course requirement in AY 2026.