NMU MBA 4+1 vs State CPA Licensure Requirements
The educational requirements for Certified Public Accountant (CPA) licensure/certification vary by state (and/or by U.S. territory). Differences in the number of accounting course hours required and/or the specific accounting course topics required may affect a student’s ability to sit for the uniform CPA exam and/or apply for licensure/certification in different jurisdictions. Per the U.S. Code of Federal Regulations section 34 CFR 668.43 (a)5(v), institutions must disclose whether a program meets the educational requirements for professional licensure or certification on a state-by-state basis. The Northern Michigan University College of Business has made the following determination regarding this degree program.
PDF Version of NMU MBA 4+1 vs State CPA Licensure Requirements
Accounting B.S.
| 32 credit hours of business courses: | ACT351, MGT221, MGT240, MGT325, MGT344, MGT230, 300-400 elective, EC201 |
| 44 credit hours of ACT courses: | ACT230, ACT240, ACT301, ACT302, ACT311, ACT321, ACT331, ACT403, ACT441, ACT422, ACT482, CIS222 |
| 32 credit hours of Upper Level ACT (300+) | ACT301, ACT302, ACT311, ACT321, ACT331, ACT403, ACT441, ACT422, ACT482 |
MBA With a Concentration in Accounting
| 18 credit hours of business courses | BUS530, BUS540, BUS560, BUS580, BUS590, elective |
| 44 credit hours of ACT courses: | BUS570, BUS572, BUS576, BUS591 (internship) |
Totals
| Total ACT courses | 56 |
| Total 300+ ACT level courses | 44 |
| Total business courses | 50 |
A Comparison of U.S. State Requirements for CPA Licensure Eligibility and Northern Michigan University's MBA 4+1 Curriculum
| State | Credits to Sit | Education to Sit | Education for Licensure | Credits for License | Does Northern's MBA 4+1 program meet state education requirements? |
| Alabama | Bachelors degree | 24 semester hours of 300 level ACT courses 24 semester hours of Business courses | Completion of undergraduate degree from a regionally accredited college or university 150 semester hours | 150 | Y |
| Alaska | 120 or 15 ACT semester credit hours and within 18 semester credit hours of 120 | 15 ACT semester credit hours and within 18 credits of 120 | Bachelor degree or equivalent, additional credits equalling to 150 with an ACT concentration | 150 | Y |
| Arizona | Bachelors degree | 24 ACT semester hours, 12 of which are 300 level ACT courses and 18 semester hours of business courses | Bachelor degree and 150 semester hours including 36 semester hours of accounting courses where 30 hours are upper level AND 30 semester hours of business courses | 150 | Y |
| Arkansas | Bachelors degree | 30 ACT upper level credit hours and 30 hours of business courses, all with a C or better | 150 | Y | |
| California | Bachelors degree, or 24 credits of ACCT and BUS, or within 180 days of completing 24 credits in bus and act | 24 ACT semester hours | 24 credits in ACT, 24 BUS credits, 20 credits skill based (english, communications, social sciences), 10 credits of ethics (audit, org behavior, bus law, philosophy) | 150 | Y |
| Colorado | Bachelors degree or 120 credits and enrolled in a 150 credit program | 27 ACT semester hours: 21 of which must exclude intro acct classes 3 credit hours must concern GAAS (audit) | 33 hours of act including 6 credits of audit (US GAAS and 3 more in advanced auditing, fraud, or info tech auditing, 3 hours of BUS ethics, 27 BUS hours | 150 | N, only 4 credits of audit |
| Connecticut | Bachelors degree | 24 semester hours in accounting, 3 business law, 3 economics, 3 finance, 13 hours in BUS | 36 ACT hours, 30 hours in business courses, excluding advertising, insurance, retailing courses. Acceptable courses include: MKT, business law, org behavior AND 60 hours in general education | 150 | Y |
| Delaware | Bachelors degree | 24 hours of act including financial act, audit, tax | 150 | Y | |
| Florida | 120 | 24 hours upper level Act, 24 hours of bus courses, 21 bus must be upper level | 30 hours act upper level, 36 bus hours | 150 | Y |
| Hawaii | Bachelors degree with 18 credit hours of upper level acct, or within 120 days of educational requirements | 24 hours of upper level accounting courses, 24 hours in upper level business courses | 150 | Y | |
| Idaho | Bachelors degree | 30 hours in business admin, 20 hours in upper level act | 24 upper level act hours | 150 | Y |
| Illinois | Bachelors degree or 120 credits with 24 hours in accounting | 24 credit hours in accounting | graduate degree in business: 30 hours of act courses, 24 hours in business including 3 hours business ethics, 2 hours in business communication | 150 | Y |
| Indiana | 120 hours in accounting concentration | 150 | Y | ||
| Iowa | Bachelors degree or within 120 days of graduation | 24 credit hours act, 24 credit hours of bus | 150 | Y | |
| Kansas | Completion of 150 hours | 42 credit hours of business and gen ed, one upper division econ course, 2 courses in bus law, 30 hours in accounting (upper level) | 150 | N, only 1 business law course and no upper level econ | |
| Kentucky | Bachelors degree with an ACT concentration | 39 semester hours of bus including 27 act hours | 27 hours of act and 12 bus hours | 150 | Y |
| Louisiana | Bachelors degree | 24 hours of act and 24 hours of bus | 150 | Y | |
| Maine | Within 120 days of graduating with a bachelors degree | 15 hours of ethics and act including 3 hours of act, 3 hours of audit | 15 act hours, 3 of which must be audit | 150 | Y |
| Maryland | Bachelors degree in act | 27 hours must be act, 3 hours ethics | 30 hours in act and ethics; 3 credits of ethics | 150 | N, no designated ethics course |
| Massachusettes | Bachelors degree | 21 hours act, 9 hours of bus | 30 hours undergrad act, 24 hours of bus undergrad | 150 | Y |
| Michigan | Bachelors degree in act | 3 hours of audit, 21 hours in act, 24 hours in bus | 150 | Y | |
| Minnesota | Bachelors degree | 24 hours of intermediate and advanced act | 24 hours of bus | 150 | Y |
| Missouri | 120 credit hours | 24 hours of act and 24 hours of bus | 6 additional act hours, 6 additional bus hours | 150 | Y |
| Mississippi | Bachelors degree | 24 act hours upper division, 24 bus hours upper division | 150 | Y | |
| Montana | 24 hours of act above intro level, 24 hours in bus | 24 hours of act above intro level, 24 hours in bus | 150 | Y | |
| Nebraska | 150 hours | 30 hours of act above intro level, 30 hours of bus | 150 | Y | |
| Nevada | Bachelors degree | 18 hours in act above intro level | 24 credits of act above intro level, 3 credits of bus law, 24 credits of bus | 150 | Y |
| New Hampshire | Bachelors degree | 30 act hours, 24 bus hours | 30 hours of act, 24 hours of bus | 150 | Y |
| New Jersey | Bachelors degree | 24 act hours, 24 bus hours | 24 act hours, 24 bus hours | 150 | Y |
| New Mexico | Bachelors degree | 30 hours of act | 150 | Y | |
| New York | 120 credit hours | One course in each of the following: financial act, cost act, tax, audit | 33 hours in upper level act, 36 hours of bus | 150 | Y |
| North Carolina | Bachelors degree | 30 hours of act where no more than 6 hours are act principles, 3 hours of bus law | 150 | Y | |
| North Dakota | Bachelors degree | 24 credits of act excluding intro classes, 24 credits of bus where up to 3 econ credits may be included | 150 | Y | |
| Ohio | 120 credits | 24 hours in act, 24 hours in bus | 30 hours in act and 24 bus hours | 150 | Y |
| Oklahoma | Bachelors degree | 24 hours in act above intro level, 9 hours of bus at upper level | 30 hours of upper level act | 150 | Y |
| Oregon | Bachelors degree | 24 hours in upper level act, 24 hours in bus | 150 | Y | |
| Pennsylvania | 120 credits | 24 credits in act, business, econ, finance | bachelors degree, 12 additional act credits | 150 | Y |
| Rhode Island | Bachelors degree | 24 act hours (6 intro and intermediate financial act, 3 advanced act, 3 tax, 3 audit), 24 bus hours (3 business law, 3 economics) | 150 | Y | |
| South Carolina | 120 credits | 24 act hours: 6 undergrad credits, 3 grad credit, 24 bus hours: bus law, econ, mgt, fin, data analytics, bus ethics, info systems, stats, comm. | bachelors degree, 24 act hours (excluding intro), 24 bus | 150 | Y |
| South Dakota | 150 credits | bachelors degree in act | 24 act hours excluding intro, 24 bus | Y | |
| Tennessee | Bachelors degree | 18 act hours upper level | 30 act hours where 24 are upper level, 24 bus hours | 150 | Y |
| Texas | Bachelors degree, total of 150 hours, with an act concentration | 24 upper level bus hours, 2 upper level hours in act communications or bus communication w intensive writing curriculum. | 150 | Y | |
| Utah | Bachelors degree | 24 hours in upper level act, 24 bus hours | MBA, 24 hours in upper level act | 150 | Y |
| Vermont | 120 credits | 30 hours of act and bus | 150 | Y | |
| Virginia | 120 credits or act bachelors degree | 24 act hours above intro, 24 bus hours | 150 | Y | |
| Washinton | Bachelors in act | 24 act hours which 15 are upper level, 24 bus | 150 | Y | |
| West Virginia | Bachelors degree | 30 act hours excluding intro, 3 credits of ethics, 3 bus law, 27 credits in bus | 150 | N, no 3 credit ethics courses | |
| Wisconsin | Bachelors degree | 24 act hours | 15 hours of fin act, cost, tax, audit, ais | 150 | Y |
| Wyoming | Bachelors degree | 24 act hours, 24 bus hours | 150 | Y |