HOUSTON COMMUNITY COLLEGE SYSTEM
Department of Accounting

Courses Accredited by the State Board of Public Accountancy http://www.tsbpa.state.tx.us

for CPA candidates offered at HCCS

Accounting website:  http://swc2.hccs.edu/accounting/

* Please contact the Accounting Department 713/718-7911 for enrollment requirements and procedures, before taking courses.

ACNT 1331 – Federal Income Tax:  Individual

ACNT 1347 – Federal Income Tax for Partnerships and Corporation

ACNT 2332 – Accounting Information Systems

ACNT 2333 – Advanced Accounting

ACNT 2330 – Government and Non-Profit Accounting

ACNT 1391 – Special Topics:  Fraud Examinations

ACNT 1391 – Special Topics:  Ethics for Accountants

ACNT 2303 – Intermediate Accounting I

ACNT 2304 – Intermediate Accounting II

ACNT 2309 – Cost Accounting

ACNT 2331 – Internal Control and Auditing

For all CPA candidates taking courses at Houston Community College

Board Rule 511.57

To paraphrase the section, a student who wants to take any of the board-approved accounting courses must first have a bachelor’s degree from an accredited 4-year institution; then the student can enroll and take as many of the board-approved accounting courses as he/she chooses.  A student who is pursuing a bachelor’s degree in accounting or any other discipline should not take accounting courses from a community college until the degree is conferred.  Since students may prefer to self-advise, I urge you to share this email with your colleagues so that all accounting instructors may inform their students at the beginning of the semester giving students time to drop the class if necessary.

 The Board considered limiting the accounting courses that could be taken at a community college to six semester hours, and chose not to implement this as a requirement.  A student may enroll in one 3-hour course or all 30-semester hours in accounting.  Students do not have to complete the accounting courses from one board-approved community college.  It is acceptable to take the courses from more than one of the four community colleges that are recognized by the Board.

There also may be some confusion about how the Board counts the ethics course that is required for the CPA exam.  The ethics course is a separate requirement and will not be counted in the 30-hours of accounting.  To be eligible to take the exam, an applicant must have completed the following:

Bachelor’s degree from an accredited university;

150 semester hours of college credit;

30 semester hours of upper-division accounting courses;

21 semester hours of upper-division related business courses; and,

3 semester hour board-approved ethics course.

For additional information contact:

Dr. Marina Grau

Accounting Department Chair – SW College

marina.grau@hccs.edu