CPA Requirement Certificate¹
(85 credits)

¹

The Washington State Board of Accountancy is responsible for final transcript approval prior to granting acceptance to take the Certified Public Accountant exam.

Program Description

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Accounting is the basic language of business, and a career that opens a wide variety of doors in the business world. Accounting students study the rules and software at play in the world of business, using effective communication skills to break down complex issues for their clients and managers so that they can make good business decisions. 

The increased globalization of businesses makes the varied skillset of an Accounting professional in high demand across a wide variety of industries and settings.

The CPA Requirement Certificate is designed for students who have already earned a bachelor’s degree and desire to meet the specific accounting and business education requirements stipulated by the Washington State Board of Accountancy. These requirements must be met in order to become eligible to take the Certified Public Accountant (CPA) exam.

Career Opportunities

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Accounting as a discipline has broad employment possibilities in both public practice, private industry, non-profit organizations, and government. Graduates that continue on to pass the CPA exam and meet the experience requirements will be issued a CPA license by the Washington State Board of Accountancy. This designation qualifies the holder for more senior positions in public accounting firms, controllerships in private and non-profit organizations, and senior positions in the finance departments of local, state, and federal agencies.

Other Options:

• Financial Examiner
• Budget Analysts
• Credit Analysts

South Puget Sound Community College believes that all students need to develop a broad range of abilities that will not only make them more effective in their professional pursuits but will enhance their capacity to relate well to others in their daily lives.

• In a complex setting, students will be able to gather and analyze a variety of information using accounting concepts to draw appropriate and supportable conclusions
• Clearly express in a variety of forms accounting information that is useful to a broad class of decision-makers
• Properly select quantitative and qualitative accounting data and apply a process to the data in order to reach accurate and reliable conclusions
• Recognize ethical dilemmas in the workplace and assess the consequences of these dilemmas
• Identify and adjust to workplace differences in order to operate collaboratively and effectively in an organizational setting

The SPSCC college-wide abilities are embedded into each program:

• Effective Communication
• Information Literacy
• Analytical Reasoning
• Multicultural Awareness
• Social Responsibility

Bachelor’s Degree required prior to entry of the program. A cumulative GPA of 2.0 is required in order to earn a certificate or degree and a “C” or better is required in all ACCT courses. A “C” or better must also be earned in all prerequisite ACCT courses.

Courses by Quarter

Course List

Code	Title	Credits
Quarter 1
ACCT& 201	Principles of Accounting I
ENGL& 101	English Composition I
BUS& 101	Introduction to Business
Quarter 2
ACCT& 202	Principles of Accounting II
MATH& 146	Introduction to Statistics
BUS& 201	Business Law
Quarter 3
ACCT& 203	Principles of Accounting III
ECON& 201	Micro Economics
ECON& 202	Macro Economics
Quarter 4
ACCT 231	Intermediate Accounting I
ACCT 238	Federal Income Tax
BUS 240	Principles of Finance
Quarter 5
ACCT 232	Intermediate Accounting II
ACCT 235	Governmental Accounting
BUS 289	Integrated Business Applications
Quarter 6
ACCT 240	Auditing
BUS 260	Principles of Management: Diversity

South Puget Sound Community College has provided pathways and associated recommended courses for ease of student selection based upon a student’s career interest. Please review the pathway maps for required and recommended courses.