Accounting
The McAfee School of Business at Union University is accredited by the Association to Advance Collegiate Schools of Business (AACSB). The BSBA in Accounting and the Master of Accountancy are accredited under the College's accreditation status. The Department of Accounting is not separately accredited.
Requirements for the Certified Public Accountant (CPA) license vary by state and involve more than successful degree completion. Candidates for licensure need to satisfy other requirements, including but not limited to completing an application, paying a fee, passing licensure exams, and work experience.
The BSBA in Accounting by itself does not meet all the educational requirements for any states, because all states require 150 credit hours. However, candidates may go ahead and sit for the Uniform CPA exam in Tennessee prior to obtaining the 150 credit hours if they have (a) a Baccalaureate or higher degree conferred by a regionally accredited college or university recognized by the Board; and (b) At least eighteen (18) semester hours of accounting education at the upper division level, junior level courses or higher. Semester hours from internship programs may not be applied to the eighteen (18) semester hours in accounting.
To apply for an Initial CPA license in Tennessee, candidates must earn a baccalaureate degree from an accredited college or university and obtain a total of 150 semester hours of education. Education must include 30 semester hours in accounting (24 of which must be in upper division courses) and 24 semester hours in business courses. The candidate must then:
- Pass the Uniform CPA Examination,
- Pass an ethics examination given by the American Institute of Certified Public Accountants (AICPA) with a score of 90% or better; and
- Complete one year of experience in accounting acceptable to the Board.
The BSBA in Accounting at Union University provides at least 130 total credit hours, 27 credit hours of accounting courses and at least 30 credit hours of non-accounting business courses. Candidates would need to earn up to 20 additional credit hours to satisfy requirement 150 credit hour requirement.
Combined with a bachelor's degree providing at least 130 credit hours, the Master of Accountancy meets all the educational requirements for Tennessee.
Other states: State licensing requirements are always subject to change at the discretion of the state licensing board. The University will routinely update this page, but we strongly recommend you inquire with your program director and with the applicable state agency to confirm your eligibility for licensure.
More information about states' requirements This Way to CPA website
Reciprocity: For purposes of reciprocity, Tennessee's educational requirements are recognized as substantially equivalent to all other US states' requirements, and therefore Tennessee CPA license holders can apply for a license via reciprocity with any other US state. Applicants need to pay a fee (determined by each state), submit applications and forms determined by each state, and may be subject to criminal background checks, experience requirements or other requirements as determined by each state. Some states have a "two-tier" system, in which a certificate is initially issued. See cpamobility.org