Accounting Faculty: Cedeno, Hu, Jackson, Liu, Kalelkar, Miller, Moeini, Pence, Richards, Safdar, Shroff, Topal, Venugopalan, Wadhwa, Wang, Williams, Yu, Zhang
Accounting graduates have flexibility in career choices due to the wide variety of accounting specializations and the breadth of accounting applications. The program prepares graduates for careers in public accounting, accounting within business entities, or accounting within governmental or not-for-profit agencies. Accounting serves as an excellent background for students planning to pursue graduate studies or careers in law.
Effective August 1, 2026, the Texas State Board of Public Accountants (TSBPA) offers two pathways to CPA certification - the educational and work experience requirements of the two pathways are described below.
Pathway A
A candidate sitting for the CPA exam in Texas must have (a) a baccalaureate or graduate degree recognized by the board (2) 120 semester hours of college credit (3) 24 semester hours of upper level accounting courses that includes 3 semester hours each of upper level accounting courses in four areas - financial accounting, auditing, taxation and either accounting information systems or accounting data analytics (4) 21 semester hours of upper level business courses and (5) a 3 semester hour approved ethics course that must be completed prior to CPA certification.
A candidate applying for CPA certification in Texas must have (a) a baccalaureate or graduate degree recognized by the board (2) 150 semester hours of college credit (3) 30 semester hours of upper level accounting courses that includes 3 semester hours each of upper level accounting courses in four areas - financial accounting, auditing, taxation and either accounting information systems or accounting data analytics (4) 21 semester hours of upper level business courses (5) a 3 semester hour approved ethics course and (6) one year of non-routine accounting work experience that is supervised by a CPA who is licensed and in good standing.
Pathway B
A candidate sitting for the CPA exam in Texas must have (a) a baccalaureate or graduate degree recognized by the board (2) 120 semester hours of college credit (3) 24 semester hours of upper level accounting courses that includes 3 semester hours each of upper level accounting courses in four areas - financial accounting, auditing, taxation and either accounting information systems or accounting data analytics (4) 21 semester hours of upper level business courses and (5) a 3 semester hour approved ethics course that must be completed prior to CPA certification.
A candidate applying for CPA certification in Texas must have (a) a baccalaureate or graduate degree recognized by the board (2) 120 semester hours of college credit (3) 27 semester hours of upper level accounting courses that includes 3 semester hours each of upper level accounting courses in four areas - financial accounting, auditing, taxation and either accounting information systems or accounting data analytics (4) 24 semester hours of upper level business courses that includes a 3 semester hour approved ethics course and (6) two years of non-routine accounting work experience that is supervised by a CPA who is licensed and in good standing.
The accounting program offers a foundation of required accounting courses and accounting electives to meet the requirements to sit for the Uniform Certified Public Accountants examination. The accounting program also provides the basic courses related to preparing for the Certified Management Accountants exam as well as other specialized accounting certification examinations.
UHD BBA graduates will meet the following learning outcomes:
- The student will use quantitative, ethical, and technology-assisted decision-making methods.
- The student will demonstrate career skills, including communication, professionalism, and an understanding of teamwork.
- The student will understand core business functions.
- Identify the factors influencing individual and organizational responsibilities and the ramifications of unethical behavior.
In addition, BBA Accounting graduates will meet the following learning outcomes:
- Accounting majors will utilize software (Excel, and/or QuickBooks and/or SAP) to prepare financial documents.
- Accounting majors will identify the factors influencing individuals and organizational responsibilities and the ramifications of unethical behavior.
- Accounting majors will prepare internal and external accounting reports.
- Accounting majors will prepare tax statements including the appropriate forms and schedules.
- Identify the factors influencing individuals and organizational responsibilities and the ramifications of unethical behavior.
- Prepare three part consolidated worksheet and consolidated financial statements (Income Statement, Balance Sheet and Statement of Retained Earnings).
- Prepare individual income-tax return (Form 1040) including the appropriate forms and schedules.
