Accounting Post-Baccalaureate Certificate

Program: Certificate
Department of Accounting and Finance
Richard T. Doermer School of Business

Neff Hall 350 ~ 260-481-6471 ~ ipfw.edu/business

Doermer School of Business Undergraduate Student Success Center

Neff Hall 366 ~ 260-481-6472 ~ ipfw.edu/business

The Post-Baccalaureate Certificate in Accounting (P.B.A.) is offered through the Department of Accounting and Finance. Typically, students who pursue the P.B.A. are seeking an academic program of recognized quality that will help them prepare for careers in accounting. In combination with a bachelor’s degree earned at an appropriately accredited institution, the P.B.A. meets the current minimum accounting educational requirements to sit for the Uniform Certified Public Accounting Examination in Indiana if students select the correct electives. Additional non-accounting business credits may be required.

Admission Admission to the P.B.A. program is limited to holders of bachelor’s degrees awarded by institutions that were accredited at the baccalaureate level by the Higher Learning Commission (or comparable regional association) at the time the degree was granted.

To enroll in the program, you must first be formally admitted to IPFW. You must provide the IPFW admissions office with official transcripts documenting completion of your bachelor’s degree.

You must meet the prerequisites for each course and earn a grade of C- or better in each course. You must complete at least 12 of the required 24-30 credits at IPFW to be eligible to receive the certificate.

Accounting Prerequisites Credits: 6

Accounting Requirements Credits: 18

BUS A311 - Intermediate Accounting I Cr. 3.
BUS A312 - Intermediate Accounting II Cr. 3.
BUS A317 - Computer-Based Accounting Systems Cr. 3.
BUS A325 - Cost Accounting Cr. 3.
BUS A328 - Introduction to Taxation Cr. 3.
BUS A424 - Auditing Cr. 3.

Accounting Electives Credits: 6

Choose two of the following:
BUS A318 - Fraud Examination I Cr. 3.
BUS A331 - Taxation of Business Entities Cr. 3.
BUS A422 - Advanced Financial Accounting Cr. 3.
BUS A437 - Advanced Management Accounting Cr. 3.
BUS A441 - Special Topics in Assurance Services Cr. 3.
BUS A331 and BUS A422 are highly recommended for students preparing for the CPA exam. BUS L203 and BUS L303 are also highly recommended for the CPA exam but are not part of this certificate.

Special Academic Regulations for P.B.A. Students

Post-Baccalaureate Certificate students are held to the same performance standards specified for students in undergraduate business programs.

Credits from your undergraduate degree MAY be used for some of these requirements. Online courses offered through Indiana University Bloomington Division of Continuing Studies will not count toward the PBA certificate.

Current requirements to sit for the CPA Exam in Indiana require that you have completed a total of 150 credit hours; 24 credit hours of accounting courses including: financial accounting, auditing, taxation, and managerial accounting; and at least 24 credit hours of business and/or economics courses that are not accounting courses.

The Doermer School of Business does not play any role in determining if you meet the requirements to sit for the CPA Exam. The state board of accountancy makes that determination. So, if you have any questions about your total number of hours completed or whether specific courses will meet the requirements, you must contact them. The NASBA website, www.nasba.org can be very helpful. At their website, click on Exams, then CPA Exam, then choose Indiana. This site will give you all the current requirements for the State of Indiana as well as contact information.