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 coursesBUS530, BUS540, BUS560, BUS580, BUS590, elective
44 credit hours of ACT courses:BUS570, BUS572, BUS576, BUS591 (internship)



Total ACT courses56
Total 300+ ACT level courses44
Total business courses50

A Comparison of U.S. State Requirements for CPA Licensure Eligibility and Northern Michigan University's MBA 4+1 Curriculum


StateCredits to SitEducation to SitEducation for LicensureCredits for LicenseDoes Northern's MBA 4+1 program meet state education requirements?
AlabamaBachelors degree24 semester hours of 300 level ACT courses 24 semester hours of Business coursesCompletion of undergraduate degree from a regionally accredited college or university
150 semester hours
Alaska120 or 
15 ACT semester credit hours and within 18 semester credit hours of 120
15 ACT semester credit hours and within 18 credits of 120Bachelor degree or equivalent, additional credits equalling to 150 with an ACT concentration150Y
ArizonaBachelors degree24 ACT semester hours, 12 of which are 300 level ACT courses and 18 semester hours of business coursesBachelor degree and 150 semester hours including 36 semester hours of accounting courses where 30 hours are upper level AND 30 semester hours of business courses150Y
ArkansasBachelors degree30 ACT upper level credit hours and 30 hours of business courses, all with a C or better 150Y
CaliforniaBachelors degree, or 24 credits of ACCT and BUS, or within 180 days of completing 24 credits in bus and act24 ACT semester hours24 credits in ACT, 24 BUS credits, 20 credits skill based (english, communications, social sciences), 10 credits of ethics (audit, org behavior, bus law, philosophy)150Y
ColoradoBachelors degree or 120 credits and enrolled in a 150 credit program27 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 hours150

N, only 4 credits of audit 

Colorado Requirements

ConnecticutBachelors degree24 semester hours in accounting, 3 business law, 3 economics, 3 finance, 13 hours in BUS36 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 education150Y
DelawareBachelors degree24 hours of act including financial act, audit,
Florida12024 hours upper level Act, 24 hours of bus courses, 21 bus must be upper level30 hours act upper level, 36 bus hours150Y
HawaiiBachelors 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 courses150Y
IdahoBachelors degree30 hours in business admin, 20 hours in upper level
24 upper level act hours150Y
IllinoisBachelors degree or 120 credits with 24 hours in accounting24 credit hours in accountinggraduate degree in business: 30 hours of act courses, 24 hours in business including 3 hours business ethics, 2 hours in business communication150Y
Indiana120 hours in accounting concentration  150Y
IowaBachelors degree or within 120 days of graduation24 credit hours act, 24 credit hours of bus 150Y
KansasCompletion of 150 hours42 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

Kansas Requirements

KentuckyBachelors degree with an ACT concentration39 semester hours of bus including 27 act hours27 hours of act and 12 bus hours150Y
LouisianaBachelors degree24 hours of act and 24 hours of bus 150Y
MaineWithin 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 audit150Y
MarylandBachelors degree in act27 hours must be act, 3 hours ethics30 hours in act and ethics; 3 credits of ethics150

N, no designated ethics course

Maryland Requirements

MassachusettesBachelors degree21 hours act, 9 hours of bus30 hours undergrad act, 24 hours of bus undergrad150Y
MichiganBachelors degree in act3 hours of audit, 21 hours in act, 24 hours in bus 150Y
MinnesotaBachelors degree24 hours of intermediate and advanced act24 hours of bus150Y
Missouri120 credit hours24 hours of act and 24 hours of bus6 additional act hours, 6 additional bus hours150Y
MississippiBachelors degree24 act hours upper division, 24 bus hours upper
Montana24 hours of act above intro level, 24 hours in bus24 hours of act above intro level, 24 hours in bus 150Y
Nebraska150 hours30 hours of act above intro level, 30 hours of bus 150Y
NevadaBachelors degree18 hours in act above intro level24 credits of act above intro level, 3 credits of bus law,
24 credits of bus
New HampshireBachelors degree30 act hours, 24 bus hours30 hours of act, 24 hours of bus150Y
New JerseyBachelors degree24 act hours, 24 bus hours24 act hours, 24 bus hours150Y
New MexicoBachelors degree30 hours of act 150Y
New York120 credit hoursOne course in each of the following: financial act, cost act, tax, audit33 hours in upper level act, 36 hours of bus150Y
North CarolinaBachelors degree30 hours of act where no more than 6 hours are
act principles, 3 hours of bus law
North DakotaBachelors degree24 credits of act excluding intro classes, 24 credits of bus where up to 3 econ credits may be included 150Y
Ohio120 credits24 hours in act, 24 hours in bus30 hours in act and 24 bus hours150Y
OklahomaBachelors degree24 hours in act above intro level, 9 hours of bus at upper level30 hours of upper level act150Y
OregonBachelors degree24 hours in upper level act, 24 hours in bus 150Y
Pennsylvania120 credits24 credits in act, business, econ, financebachelors degree, 12 additional act credits150Y
Rhode IslandBachelors degree24 act hours (6 intro and intermediate financial act, 3 advanced act, 3 tax, 3 audit), 24 bus hours (3 business law, 3 economics) 150Y
South Carolina120 credits24 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 bus150Y
South Dakota150 creditsbachelors degree in act24 act hours excluding intro, 24 bus Y
TennesseeBachelors degree18 act hours upper level30 act hours where 24 are upper level, 24 bus hours150Y
TexasBachelors degree, total of 150 hours, with an act concentration24 upper level bus hours, 2 upper level hours in act communications or bus communication w intensive writing curriculum. 150Y
UtahBachelors degree24 hours in upper level act, 24 bus hoursMBA, 24 hours in upper level act150Y
Vermont120 credits30 hours of act and bus 150Y
Virginia120 credits or act bachelors degree24 act hours above intro, 24 bus hours 150Y
WashintonBachelors in act24 act hours which 15 are upper level, 24 bus 150Y
West VirginiaBachelors degree30 act hours excluding intro, 3 credits of ethics, 3 bus law, 27 credits in bus 150

N, no 3 credit ethics courses

West Virginia Rquirements

WisconsinBachelors degree24 act hours15 hours of fin act, cost, tax, audit, ais150Y
WyomingBachelors degree24 act hours, 24 bus hours 150Y