At least 21 of the 45 credit hours must cover the six required topic areas. The following CPA preparatory courses can be used to meet the required topic areas (21 credit hours) for the Knowledge Assessment exemption.
Required Topic Area | CPA Preparatory Courses |
Intermediate Financial Reporting | IF2 (3) |
Advanced Financial Reporting | AFR (3) |
Finance | COF (3) |
Assurance | AUA (3) |
Taxation | TAX (3) |
Management Accounting | MAA (3) + PMA (3) |
Total Credit Hours | 21 |
| These courses were evaluated upon completion of a transcript assessment for admission to CPA PEP. The CPA PEP assessment is an accurate representation of which required topic areas each student has outstanding. | |
To meet the remaining 24 credit hours of accounting or business-related courses, the following CPA preparatory courses will count towards this requirement for the Knowledge Assessment exemption. You will need at least one additional course (3 credit hours minimum) from a post-secondary institution (excluding career colleges) to meet the 24-credit-hour requirement.
CPA Preparatory Courses |
IFA (3) |
IMA (3) |
ECO (3) |
IF1 (3) |
STA (3) |
BUL (3) |
ITE (3) |
Additional course from a post-secondary institution (excluding career colleges) (3) |
24 |
| Accounting and business courses other than those listed above were not evaluated as part of the CPA PEP assessment. An assessment for the CPA Professional Program will be completed for each student to determine how many other accounting and business topic areas were completed during post-secondary education. This assessment will be completed by the end of Summer 2026. For now, we encourage students to focus on the 21 credit hours in required topic areas. |
The Accounting and Business Knowledge Requirement is one of several admission requirements for the CPA Professional Program. For a full list of all admission requirements, please visit the admission requirements webpage.
