May 29, 2009 - Community colleges with approved programs. 4. Community ... 13 Schools offer accounting courses at the un
Texas Colleges and Universities 120/150 Hour Curricula
Texas Colleges & Universities •
Using a cumulative listing of CPA candidates by schools over the period of May 2004 to March 2009: Community colleges with approved programs 4 Community colleges w/out programs 3 Texas schools programs 66 Total Texas Schools
73
CPA Eligible Degree
13 Schools offer accounting courses at the undergraduate level only 18 Schools offer both eligibility at both undergraduate and graduate level 27 Schools offer eligibility at the graduate level only ◦ 2 Schools have masters programs pending and do not offer at undergraduate level
8 Schools do not offer courses to meet CPA eligibility
CPA Review Courses
6 Schools Require Students to take a CPA Review Course ◦ 3 schools have graduate level courses ◦ 2 schools have undergraduate level courses ◦ I school has both undergraduate and graduate courses
Of these 6 schools ◦ 3 are private ◦ 3 are public
Top CPA Producing Schools 1 Texas A&M College Station 2 University of Texas – Austin 3 University of Houston 4 University of Texas – Dallas 5 Baylor 6 Texas State University – San Marcos 7 Texas Tech University 8 University of Texas – Arlington
Top CPA Producing Schools 9 University of Texas – San Antonio 10 University of North Texas 11 University of Houston – Clear Lake 12 Sam Houston State University 13 University of Houston – Downtown Overall 13 Schools have produced 75% of CPA candidates over the 4.75 year period
CPA Eligibility at Top Producing Schools Only UH-Downtown offers undergraduate only Only Baylor and UT-Arlington offer eligibility at both BBA and Master’s levels 10 schools offer eligibility through Master’s level only
100% Current CSO to Course Content 14 Advanced Accounting Courses 1 Ethics Course Related Business Courses
◦ 2 Economics Courses ◦ 1 Finance Course ◦ 1 to 2 Business Law Courses
100% New CSO to Course Content 14 Advanced Accounting Courses 1 Ethics Course Related Business Courses
◦ ◦ ◦ ◦ ◦ ◦
2 Economics Courses 1 Finance Course 1 to 2 Business Law Courses Strategic Management Operations Management Corporate Governance coverage
Abnormalities 5 Schools do not offer Accounting Information Systems 4 Schools do not offer a separate Advanced Accounting or Merger and Consolidations course 13 Schools do not offer an separate Governmental and Not-for-Profit or Funds course 7 Schools offer only one taxation course
Ethics Courses 8 Schools do not offer an approved ethics course 23 Schools offer approved ethics at undergraduate level only 20 Schools offer approved ethics at graduate level only 15 Schools offer approved ethics at both undergraduate and graduate level
1.
Top 10 Cumulative CPA Pass Rate Schools from 5/2004 to 3/2009
2. 3. 4. 5. 6. 7. 8. 9. 10.
University of Texas – Austin Texas A & M – College Station Baylor University Texas Christian University Southern Methodist University Southwestern University Trinity University University of Texas – Arlington Texas Tech University Abilene Christian University
Commonalities among those Top 10 Pass Rate Schools 1 has a BBA only CPA eligible degree 2 offer either a BBA or Masters CPA eligible degrees 7 offer a Masters only CPA eligible degree No consistent commonalities 4 are public and 6 are private schools
Other Texas CPA Pass Rates Tidbits All but University of Phoenix have had at least one candidate pass a section of the exam 8 schools do not offer an ethics course
Number of Candidates by Year
Pass Rates by Year
National CPA Pass Rate Schools (other than Texas schools)
Auburn Bentley Boston College Brigham Young IndianaBloomington Michigan State Penn State Illinois Urbana Champaign
Mass - Amherst Missouri Columbia Notre Dame North Carolina Chapel Hill Northern Iowa Washington Wisconsin Madison
Commonalities Among National Pass Rate Schools All offer Intermediate I, II, Cost, AIS, Individual and Entities Taxation, Auditing 3 have an undergraduate program only 9 have a graduate program only 3 have both an undergraduate and graduate programs 2 offer CPA Review Courses
Commonalities Among National Poor Performing Schools Small number of Candidates 3 for-profit schools included 1 does not offer auditing All offer cost, individual and entities taxation, advanced accounting None had CPA review courses
