Online CPA Accounting Certificate Program
The CPA Accounting Certificate program consists of a maximum of 12 units (equivalent to 30 semester hours). It is designed for post-baccalaureate students who need to complete the accounting course requirements included in the educational requirements for the Illinois CPA Exam. Students planning to take the CPA Exam in a jurisdiction other than Illinois should refer to the related educational requirements for that jurisdiction.
The CPA Accounting Certificate program is also designed for accounting and other business professionals who require an in-depth knowledge of accounting for career advancement in their fields. The courses in this certificate program provide in-depth, introductory and advanced coverage of a wide range of topics, including those relating to financial and managerial accounting, accounting information systems, intermediate accounting, individual and corporate income taxes, auditing, not-for-profit and governmental accounting, and data analytics in accounting.
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About the Online CPA Accounting Certificate Program
Online CPA Accounting Certificate Program Goals
Program Goals
CPA Accounting Certificate students will have an in-depth understanding of:
- The financial accounting process, including the identification, recording, and communication of accounting information to external users using generally accepted accounting principles
- The managerial accounting process, including cost classification, analysis, and reporting using job order, standard, process, and activity-based costing systems, and the principles underlying the budgeting process
- Intermediate accounting theory and concepts relating to measurement and recognition of transactions, preparation and analysis of financial statements and related disclosures, and analysis of financial information
- The field of taxation with particular attention to the field of individual, business, and corporate taxation at the Federal level
- The integration of technology into accounting information systems with emphasis on the development, implementation, and control
- Accounting principles relating to government and nonprofit organizations, fund accounting theory and concepts, recording and reporting economic transactions, and financial reporting concepts
- Legal concepts relating to fraud examination and litigation services, investigative skills used to collect, analyze, and evaluate evidential matter, and how to interpret and communicate findings
- Generally accepted auditing principles and standards governing auditing, attestation, and other services performed by external and internal auditors
- The impact of data analytics on business and accounting and the application of data analytics tools within financial and managerial accounting, corporate income taxes, and auditing
Required Courses
Students are required to complete each of the courses listed below:
- ACCOUNT 201 Intro to Financial Accounting
- ACCOUNT 202 Intro to Managerial Accounting
- ACCOUNT 208 Income Tax I
- ACCOUNT 210 Intermediate Accounting I
- ACCOUNT 211 Intermediate Accounting II
- ACCOUNT 308 Income Tax II
- ACCOUNT 320 Forensic Accounting
- ACCOUNT 330 Accounting Information Systems*
- ACCOUNT 340 Nonprofit and Governmental Accounting
- ACCOUNT 350 Auditing I
- ACCOUNT 360 Auditing II
- ACCOUNT 380 Data Analytics in Accounting
Note:
*Prior to the Winter 2025 Term, the SPS accounting curriculum instead included the following course: ACCOUNT 310: Managerial Cost Accounting. If a SPS student successfully completes either ACCOUNT 310 or ACCOUNT 330, that course will be counted towards the IBOE 30 SH Accounting Course requirement (as well as towards the CPA Accounting Certificate program).
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Information for CPA Exam Candidates
As described in the Illinois Uniform CPA Examination Requirements, effective January 1, 2023, a candidate with a baccalaureate degree can be approved by the Illinois Board of Examiners (IBOE) to sit for the Uniform CPA Exam upon earning 120 semester credit hours (SH), including 24 SH of accounting courses (with at least one course in Audit and one course in Tax) and a minimum of 12 SH of business courses.
A candidate cannot legally identify as a CPA designation until they are licensed by the Illinois Department of Financial and Professional Regulation. (Until then, a candidate can only say they “successfully completed the CPA Exam” on their resume.) That license is granted after certification by the IBOE and one year of experience. In order to be certified by the IBOE, in addition to passing the CPA Exam, candidates must have a total of 150 SH, including 30 SH of accounting courses (with at least one course each in Financial Accounting, Managerial Accounting, Tax, and Audit) and a total of 24 SH of business courses (with at least 3 SH of business ethics and 2 SH of business communications). Candidates must also pass the AICPA Ethics Exam.
As outlined in the Northwestern University template approved by the IBOE, students who have completed this certificate will have met the accounting requirements described above. That template also describes how students can meet the business communication and business ethics requirement. Students who require additional business courses should consider completing the Business Essentials Certificate. Alternatively, students may choose to take other business courses offered by the School of Professional Studies.
Approximately two terms before completing this certificate, students are advised to complete the first four “Preliminary Steps” listed in the IBOE “Checklist Overview.”
While all jurisdictions require at least 150 hours for licensure, the requirements to sit for the CPA Exam and/or become licensed may differ slightly from those in Illinois. A student who plans to apply to sit for the CPA Exam in another jurisdiction should check with that’s jurisdiction’s Board of Accountancy for details. To help candidates decide where to apply to sit for the CPA Exam and/or where to become licensed, the AICPA has established a CPA Mobility Tool.
A Northwestern University unit (4 quarter hours) is equivalent to 2.67 semester hours. To determine the semester hour equivalent of total courses taken at Northwestern, multiply the total units by 2.67. The Illinois Board of Examiners will round 2.6 semester hours or greater up to 3 semester hours.
CPA Accounting Certificate Program Tuition
Post-baccalaureate students at Northwestern's School of Professional Studies pay per course. For more information about financial obligations and tuition, visit the Tuition page.
Transfer Credit for the CPA Accounting Certificate Program
Students in the CPA Accounting Certificate program may transfer up to three comparable credit courses that have been completed at other schools prior to admission to SPS. The courses must have been completed at a regionally accredited institution and must have carried academic credit. The courses should be introductory in nature, such as Introduction to Financial Accounting, Introduction to Managerial Accounting, or Income Tax I. Transferring courses should be considered only if the courses were completed recently, and the student feels adequately prepared for advanced courses. SPS recommends that students admitted to the CPA Accounting Certificate program consult with their SPS academic adviser before transferring previous courses.
Please note that SPS requires an official transcript showing the grade for the course to transfer the credit. If the course was not taken at the institution where the student earned an undergraduate degree, those transcripts should be sent to the SPS Registrar. If the course appears on a transcript submitted as part of the application for admission, no additional transcripts are needed. Courses previously applied toward a Northwestern University bachelor’s degree may not be transferred into the certificate program.
Admission to the CPA Accounting Certificate Program
In addition to completing an online application, you'll also need to submit a few supplemental materials. A list of requirements for admission including application deadlines and tips on how to apply can be found at the Admission page.
CPA Accounting Certificate Program Registration Information
Whether you're a first-time registrant or current and returning student, all students register using our online student registration and records systems. Important information about registering for courses at SPS, including registration timelines and adding or dropping courses in which you are already enrolled, can be found at the Registration Information page.
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