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.
| Accounting Hours | |
| Intermediate Accounting | 6 hours |
| Cost Accounting | 3 hours |
| Income Tax Accounting | 3 hours |
| Auditing | 3 hours |
| Accounting elective: Advanced, Not-For-Profit, or Theory | 3 hours |
| Accounting elective in accounting above the basic/elementary level | 6 hours |
| Business Hours | |
| Business courses other than accounting | 21 hours |
| Commerical law as it affects accounting | 3 hours |
| Total | 48 hours |
Louisiana Christian University provides a complete program to satisfy all of these requirements.
For more information about the LCU Division of Business Accounting program, contact Mr. Jim Majors.
318-487-7700
james.majors@lcuniversity.edu
Alexandria Hall, Room 212, LCU campus