Program Features

The Bachelor of Science in Public Accounting combines an extensive accounting concentration with broad-based business applications.  The curriculum for this degree has been designed for the student who wants to become a Certified Public Accountant (CPA).  While students completing the requirements of this degree are eligible to sit for the Uniform CPA exam, an additional 45 quarter credit hours are needed in order to meet the state of Michigan’s CPA licensing guidelines.  A Cleary academic advisor can assist you in developing an academic plan to meet these requirements.

The BS in Public Accounting consists of fifteen accounting major and pre-major courses.  This degree provides students with the business skills and accounting competencies required to succeed as a public accountant.

Career Benefits

Public accountants prepare financial statements, perform audits, and provide financial and tax advice to clients.  This degree program prepares the graduate for a career as a public accountant, auditor, tax advisor, and business consultant.  Career opportunities in accounting are abundant, with projections for jobs to grow steadily.  An increase in the number of businesses, changing financial laws and regulations, and increased scrutiny of company finances will drive growth.

Professional Certification

The curriculum for the BS in Public Accounting is closely aligned with the content of the Uniform Certified Public Accountant (CPA) exam.  The CPA credential is a license issued by the State of Michigan that authorizes the holder to practice as a CPA in Michigan.  There are four parts to the exam:  Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), Regulation and Business Environment (REG), and Business Environment and Concepts (BEC).  To become licensed in Michigan, an individual must pass all parts of the exam.  Applicants must also have completed 225 quarter credit hours of college education and must fulfill work experience requirements.

Guidelines for CPA licensure in the State of Michigan can be found at: http://www.michigan.gov/dleg/0,1607,7-154-35299_35414_35451-113534--,00.html.  Students interested in becoming licensed as a CPA in a state other than Michigan should check the requirements for that state.

Program Learning Outcomes

• Prepare and interpret financial statements
• Examine product costing systems
• Explain cost, volume, and profit analysis
• Discuss budgeting and standard costing
• Compare and contrast Generally Accepted Accounting Principles and International  Accounting Standards
• Analyze accounting information systems
• Prepare and interpret income tax returns
• Conduct auditing tests and prepare audit reports