Accounting Advanced Technical Certificate in Professional Accountancy

[C4_ACC4 certificate offered at LSC-CyFair, LSC-Kingwood, LSC-Montgomery, LSC-North Harris and LSC-Tomball]

Advanced Technical Certificate in Professional Accountancy: The Texas State Board of Public Accountancy (TSBPA) awarded Lone Star College System (LSCS) the designation to offer “Qualifying Educational Credit for the CPA Examination.” Thirteen of the LSCS accounting courses meet the TSBPA’s definition of upper-division accounting courses required to take the CPA exam. This designation allows individuals who have already earned a baccalaureate or higher degree from a Board recognized educational institution to gain the thirty (30) advanced accounting hours as well as upper level related business hours required to qualify for the CPA exam. To obtain the Advanced Technical Certificate in Professional Accountancy the individual should take no less than 24 semester hours of accounting and certain related business courses from LSC toward fulfilling the certificate requirements. Contact the CPA Program Chair Karen Russom at karen.n.russom@lonestar.edu for specific information, advising, and recommended sequencing of courses.

Four additional business courses that are not in the ATC in Professional Accountancy will be needed to fulfill the 24 semester hours educational requirement for business courses for the Texas CPA exam.

First Year

First Semester

ACNT 1370 - Taxation Procedures for Individuals 3 Credits
Business Elective 3 Credits ¹
ACNT 1371 - Financial Accounting Reporting Standards I 3 Credits
Business Elective 3 Credits ¹

Second Semester

ACNT 1373 - Taxation Procedures for Partnerships, C Corporations, and S Corporations 3 Credits
ACNT 1372 - Financial Accounting Reporting Standards II 3 Credits
Business Elective 3 Credits ¹
ACNT 2345 - Technical Writing for Accountants 3 Credits ²

Second Year

First Semester

ACNT 2309 - Cost Accounting 3 Credits
ACNT 2333 - Advanced Accounting 3 Credits ³
ACNT 1393 - Special Topics in Taxation 3 Credits ⁴ OR
ACNT 2336 - Financial Statement Analysis 3 Credits ⁴
Accounting Elective 3 Credits⁵

Second Semester

Accounting Elective 3 Credits ⁵
ACNT 1340 - Accounting and Business Ethics 3 Credits
ACNT 2370 - Financial Statement Auditing Theory 3 Credits ⁶

Total Credits: 45

¹ Choose business electives from the following: BMGT 1309 , BMGT 1327 , BMGT 1331 , BMGT 2303 , BUSI 2301 , BUSI 2372 , ECON 2301 , ECON 2302 , HRPO 2301 , HRPO 2304 , HRPO 2307 , IBUS 1305 , IBUS 2341 , MRKG 1311 , MRKG 2348

² Meets the TSBPA’s requirements for a discrete (standalone) course in accounting communications or business communications.

³ Meets the one hour requirement in accounting research and analysis for the state board.

⁴ Meets the TSBPA’s requirements for a discrete (stand-alone) course in accounting research and analysis.

⁵ Choose accounting electives from the following: ACNT 1391 , ACNT 1393 , ACNT 2337 ³,ACNT 2372 , ACNT 2330

⁶ Capstone course

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