Introduction to CPA Certificate (Regulation)
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Course Outline
Regulation
Study Session 1
1. Introduction to REG
2. Individual tax basics and filing status
3. Gross income composition
Study Session 2
4. Above-the-line adjustments
5. Standard deductions
6. Itemized deductions
7. Exemptions
8. Tax calculation and credits
Study Session 3
9. Individual alternative minimum tax
10. Capital gain and losses
11. Special rules under capital gains and losses
Study Session 4
12. Corporate tax - C corp filing requirement
13. Corporate formation
14. Corporate income tax
15. Depreciation and amortization
16. Corporate alternative minimum tax
Study Session 5
17. Other corporate taxes
18. Corporate distributions
19. S corporation
20. Partnership taxes
Study Session 6
21. Estate and trust taxes
22. Gift tax
23. Ethics and preparer responsibilities
Study Session 7
24. Contracts
25. Sales
26. Commercial paper
27. Secured transactions
Study Session 8
28. Real property
29. Agency
30. Bankruptcy
31. Securities regulation
32. CPA legal liability
33. Property Insurance
Requirements
Delaware:
· License / Certificate awarded after passed all 4 exams and meet work experience requirement
· 1-2 yrs general accounting experience required
· University or College graduates (minimum 60 semester hours or equivalent to 2 years of studies)
· Accounting courses required: introductory accounting, intermediate accounting, advanced accounting, cost accounting, auditing and US federal taxation
· For inquiries, contact cpaes-de@nasba.org
Illinois:
· Certificate awarded after passed all 4 exams
· No work experience required
· 150 semester hours or equivalent to 5 years of post-secondary education
· Accounting courses required: 24 semester hours include at least one course each in financial accounting, auditing, taxation and management accounting
· Business courses required: 24 semester hours
· For inquiries, contact help@ilboa.org
North Dakota:
· License awarded after passed all 4 exams and meet work experience requirement
· 1- yr general accounting work experience
· 150 semester hours or equivalent to 5 years of post-secondary education
· Accounting courses required: 24 semester hours
· Business courses required: 24 semester hours
· For inquiries, contact ndsba@state.nd.us
Colorado:
· License awarded after passed all 4 exams and meet work experience requirement
· 1- yr public accounting work experience, can be replaced with additional 30 semester hours of post-secondary education (total 150 semester hours must include 45 semester hours in accounting and 36 semester hours in business)
· 120 semester hours or equivalent to 4 years of post-secondary education
· Accounting courses required: 27 semester hours (minimum 3 semester hours in auditing)
· Business courses required: 21 semester hours
· For inquiries, contact cpaes-co@nasba.org
California:
· License awarded after passed all 4 exams and meet work experience requirement
· 2- yrs general accounting work experience, 1- yr if have 150 semester hours of post-secondary education
· 120 semester hours or equivalent to 4 years of post-secondary education
· Accounting courses required: 24 semester hours
· Business courses required: 24 semester hours
New Hampshire:
· License awarded after passed all 4 exams and meet work experience requirement
· 1-2 yr public accounting work experience
· 120 semester hours or equivalent to 4 years of post-secondary education
· Accounting courses required: 12 semester hours
· Business courses required: 12 semester hours
· For inquiries, contact cpaes-nh@nasba.org
Maine:
· License awarded after passed all 4 exams and meet work experience requirement
· 2-yrs public or non-public accounting work experience
· 150 semester hours or equivalent to 5 years of post-secondary education
· Accounting courses required: 15 semester hours (at least 3 semester hours in Financial Accounting and 3 semester hours in Auditing)
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