Prerequisites

Upper-Level Accounting Course (1)	Prerequisite (2)
ACNT 1331 - Federal Income Tax: Individual	ACCT 2301
ACNT 1347 - Federal Income Tax for Partnerships and Corporations	ACNT 1331
ACNT 1391 - Accounting Theory	ACCT 2302
ACNT 1393 - Tax Research	ACNT 1347
ACNT 2303 - Intermediate Accounting I	ACCT 2302 and ACNT 1371
ACNT 2304 - Intermediate Accounting II	ACNT 2303
ACNT 2309 - Cost Accounting	ACCT 2302
ACNT 2330 - Government and Not-for-Profit Accounting	ACCT 2302
ACNT 2331 - Internal Control and Auditing	ACNT 2304
ACNT 2332 - Accounting Information Systems	ACCT 2302
ACNT 2333 - Advanced Accounting	ACNT 2304
ACNT 2375 - Advanced Theory and Problems in Accounting	20 hours of upper-level accounting
ACNT 2376 - Financial Statement Analysis	ACNT 2304

(1) These courses are accepted by the Texas State Board of Public Accountancy to fulfill the 30 hours of upper-level accounting. A maximum of 15 hours may be taken as online courses.

(2) Equivalent course work may be accepted as the prerequisite. Check with your Accounting Advisor. A grade of C or better must be earned in the prerequisite course.

Approved Ethics Course (1)	Prerequisite (2)
ACNT 1370 - Accounting Ethics	ACNT 2331

(1) This course does not count towards the 30 hours of upper-level accounting.
(2) A grade of C or better must be earned in ACNT 2331.

Complete course descriptions
Additional information about the ACC CPA Professional Accounting Certificate