150-hour Education Requirement

Accounting Content Areas Typical Course Titles*
Financial Accounting and Reporting**
Credit for advanced accounting must be earned from the upper division (junior or senior) or graduate level
  • Accounting principles
  • Principles of accounting
  • Intermediate accounting
  • Advanced accounting
  • Accounting theory
  • Financial accounting
  • Financial reporting
  • Financial statement analysis
  • Corporate financial reporting
  • Accounting for governmental and not­for­profit entities
Cost or Managerial Accounting**
Credit may be earned at a community college
  • Cost accounting
  • Managerial accounting
  • Cost management
  • Advanced cost management
Taxation**
Credit may be earned at a community college. Also satisfies the Accounting Research requirement.
  • Corporate taxation
  • Individual taxation
  • Taxation of business entities
  • Business taxation
  • Basic taxation
  • Advanced taxation
  • International taxation
Auditing and Attestation Services**
Credit must be earned from the upper division (junior or senior) or graduate level. See Note #5.  Also satisfies the Ethics and Professional Responsibilities requirement.
  • Auditing
  • Auditing and attestation
  • Auditing and assurance services
  • Principles of auditing
  • Advanced auditing
Accounting Research
See Taxation. Courses specifically in “accounting research” are not required, but can be accepted as accounting credit if taken.
  • Accounting Theory
  • Auditing
  • Corporate Taxation
  • Individual Taxation
  • Accounting Research
  • Tax Research
Other Accounting Courses
These courses are not required, but they are examples of the types of courses that can be accepted as accounting credit.
  • Fraud Examination
  • Internal Controls
  • Risk Management
  • Accounting Information Systems
General Business Content Area Typical Course Titles*
Ethics & Professional Responsibilities
See Auditing and Attestation Services. Ethics courses may be taken from the Liberal Arts Department.  Courses specifically in “accounting” or “business” ethics are not required, but can be accepted as business credit if taken.
  • Business law
  • Commercial law
  • Business ethics
Business and Accounting Communications
Communications (written or oral) courses may be taken from the Liberal Arts Department.  A non-business writing or public speaking course will satisfy this requirement. Courses specifically in “accounting” or “business” communications are not required, but can be accepted as business credit if taken.
  • Accounting communications
  • Business communications
  • Business writing
  • International business communications
  • Managerial communications
  • Professional Speaking

*If the appropriate course content is not apparent from the course title, contact the Office of Comparative Education at comped@nysed.gov or the Public Accountancy Board Office at cpabd@nysed.gov for evaluation and assistance.

**At least one course from each of these accounting subject areas is required.

Notes:

  1. Transcripted college-level credit given for internships in accounting may be counted toward the accounting content requirement or the general business content area (maximum 6 credit hours).
  2. Money and Banking courses may be applied toward the general business content area.
  3. Personal finance courses are not acceptable for business or accounting credit, but can be accepted toward the 150-credit total.
  4. Insurance courses may be counted toward the general business content area.
  5. To satisfy the Auditing and Attestation Services requirement, applicants must complete a course covering “external” auditing. Internal auditing and performance auditing courses will be accepted as accounting credit; however, they will not fulfill the Auditing and Attestation Services requirement.
  6. In order to be acceptable, studies must be credit-bearing (not continuing education, or non-credit, courses). Credits must be taken at a regionally-accredited (or government-recognized), degree-granting, postsecondary institution, and must not represent duplicate college credit.
Last Updated: March 25, 2013