Requirements vary by state to qualify to take the C.P.A. examination. Individual students who have this examination as their goal are encouraged to develop a program which will meet those particular requirements. The accounting faculty will assist any student who wishes to develop such a program, but the student is responsible for determining whether his or her program will meet the qualification requirements.
For the State of Louisiana, the requirements are a baccalaureate degree (a specialization in accounting is not required) and specified hours in accounting and business courses. College transcripts must include the 24 hours of accounting and 24 hours of business courses specified below. To be eligible to apply for a Certified Public Accountant license in Louisiana, you must have earned a total of 150 semester hours of college education. A maximum of six internship hours may be included in the 150 semester hours. Currently, the State Board of Certified Public Accountants of Louisiana will not accept as part of the designated 48 hours: (1) internship hours, (2) hours credited by examination, and (3) hours earned on a pass/fail basis. For more information, contact the State Board of Certified Public Accountants of Louisiana.
|Intermediate Accounting||6 hours|
|Cost Accounting||3 hours|
|Income Tax Accounting||3 hours|
|Accounting elective: Advanced, Not-For-Profit, or Theory||3 hours|
|Accounting elective in accounting above the basic/elementary level||6 hours|
|Business courses other than accounting||21 hours|
|Commerical law as it affects accounting||3 hours|
Louisiana College provides a complete program for satisfying all of these requirements.
According to The National Association of State Boards of Accountancy’s report on Candidate Performance on the Uniform CPA Examination for 2018, Louisiana College graduates had a 50.0% pass rate for all testing events, compared to a Louisiana average of 49.8% and a national average of 51.9%. The average score for LC graduates was 68.9. The average age for LC graduates taking the exam in 2018 was 29.1.
For more information about the LC Division of Business Accounting program, contact Dr. Adena LeJeune.
Alexandria Hall, Room 212, LC campus