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CPA Candidacy Certificate (Career)

APPLICATION CODE 349

For curriculum information, contact the Division of Foundational Learning—Room DH-239—443-518-1540.

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.

Students who have applicable coursework outside of Howard Community College (HCC) and need to have credit applied to the certificate must follow HCC’s Credit for Prior Learning Procedure to be granted credit.

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

Candidates from Other Countries who wish to sit for the Uniform CPA exam

Candidates who have earned a bachelor’s degree from an institution outside of the United States and need to have credit applied to the certificate, must follow HCC’s Credit for Prior Learning Procedure for International College and University Credit to be granted credit.

In addition, candidates must have their international transcripts evaluated to determine whether their degree is acceptable by the Maryland Board of Public Accountancy. The Maryland Board requires international transcripts to be evaluated by NASBA International Evaluation Service (NIES). Applicants must request a course-by-course evaluation. NASBA does not evaluate for college admissions or provide reports for the purposes of transfer credit.

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

ACCT 245Introduction to Data Analytics

3

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 205Principles of International Business

3

BMGT 240Human Resource Management

3

BMGT 241Project Management

3

ENTR 210Business Plan Design & Delivery

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

COMM 105Fundamentals of Public Speaking

3

COMM 175Business Communications

3

COMM 205Intermediate Public Speaking

3

7. Computer Information Systems

Course NumberTitleCredits
CFOR 250Computer Network Forensic Technology

3

CMSY 156Introduction to Python

3

CMSY 163Introduction to Firewalls and Network Security

3

CMSY 176Cybersecurity Fundamentals and Practice

3

CMSY 257Advanced Python Programming

2

8. Corporation or Business Finance

Course NumberTitleCredits

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

9. Quantitative Methods

Course NumberTitleCredits
BMGT 206Business Analysis for Decision Making

3

CMSY 208Data Visualization

3

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.

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.