3 Credits (3 hrs. lec.) Financial statement analysis from a decision-maker's perspective. This course may also be offered for qualifying education credit for CPA examinations by Texas community colleges that meet Texas State Board of Public Accountancy standards.This course is for students who possess a Bachelor's degree and is part of the Accounting Advanced Technical Certificate (ATC). Licensing/Certification Agency: State Board of Public Accountancy. You must contact Karen Russom at: Karen.N.Russom@LoneStar.edu to register for this course. Prerequisite: Instructor Consent Required. ACNT 2303 or ACNT 1371 and department approval.