CPA Candidacy Certificate (Career)

APPLICATION CODE 349

For curriculum information, contact the Division of Foundational Learning—Room KC-300—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 Examination ® (CPA Exam) consists of three required Core sections and one Discipline section of your choice. The Core sections are Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Taxation and Regulation (REG). The Discipline sections are Business Analysis and Reporting (BAR), Information Systems and Control (ISC), and Tax Compliance and Planning (TCP). 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.

A graduate should be able to

Meet the requirements and qualifications to sit for the Uniform CPA exam, as well as improve professional competence.
Identify, measure, record, analyze, and properly communicate financial information relating to public, private, government, and non-profit organizations.
Analyze concepts and principles underlying financial and managerial accounting and their applications in the accounting process, including tax strategies and auditing services.
Integrate and cross-relate accounting and business disciplines to make and provide informed decisions.
Identify challenges to principles and practices in recent years and the impact and responses made to these challenges.