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Department of Accountancy

Professional Accounting Certificate Program




This program is designed to prepare our Accountancy Option students who wish to pursue licensure as a Certified Public Accountant (CPA) without seeking an advanced degree to sit for the CPA exam and meet the educational requirements for CPA licensure in California.


Program Benefits

  • Effective January 1, 2014, all California CPA candidates will need to have met the following educational requirements, also known as the “150-hour rule”, prior to licensure: (1) a baccalaureate (or higher) degree, and (2) a total of 150 semester units including 24 semester units of accounting subjects, 24 semester units of business-related subjects, 20 semester units of accounting study, and 10 semester units of ethics study.  The Professional Accounting Certificate contains coursework that, along with your degree course requirements, will allow you to meet the 150-hour rule at the conferral of your baccalaureate degree. 
  • In addition, student-candidates enrolled in this program will be allowed to sit for the CPA exam prior to conferral of their baccalaureate degree so long as they have completed all the necessary requirements for the degree and the Registrar’s Office is able to certify the student’s status.


Who Is Eligible to Apply

The program is only open to undergraduate students who are currently admitted to California State University, Fresno and have declared their major in Accountancy.


Course Requirements

To receive this certificate, you must have:

  • completed all requirements for the Business Administration Degree, Accountancy Option.
  • totaled 150 semester units on your Fresno State transcript including transferred units.
  • completed the course requirements specified below.
    • 1 course in accounting ethics (3 units): ACCT 187
    • 3 courses (9-12 units), which may not be double counted for your baccalaureate degree, selected from: ACCT 144, 145, 146, 148, 162, 165, 167, 169, 170A, 170B, DS 135
    • Note: You must complete ACCT 144 and ACCT 162. If you have already completed these courses as part of your accounting electives for your Bachelor's degree, then you may choose from any of the additional electives listed above.

For successful completion of the certificate, the student must receive a grade of C or better in each course except courses taken on a credit/non-credit basis.  The certificate will be conferred only in conjunction with the awarding of a bachelor’s degree from California State University, Fresno.


How to Apply

You must register for the program to receive your official certificate at completion. By registering for the program, you declare your intent to complete the required coursework.  Applications may be submitted at any time after you have declared your major in Accountancy.

To register for the Professional Accounting Certificate Program, complete these two steps:

  1. Download and complete the application form (click here) (PDF).
  2. Meet with the PAC Program Coordinator or Department Chair to turn in the form and receive academic advising.


Name: Dr. Tatyana Ryabova

Office: PB 504


Phone: 559.278.1684

Name: Dr. Susan Henderson

Office: PB 284


Phone: 559.278.2852


Procedures for Requesting a Verification Letter to the CBA

In order to sit for the CPA exam prior to conferral of your baccalaureate degree, you must have completed all baccalaureate degree requirements, including 24 semester units each in accounting and business-related subjects.  You also must have the Registrar’s Office mail your official transcript, together or separately with a verification letter signed by the registrar directly to the CBA.  To request your official transcript and the letter of verification, complete the following steps:

  1. Download and complete the request form (click here) (PDF).
  2. Submit the completed form with payment to the Admissions and Records Service Window, Joyal Administration Building, North Lobby.  The fee per single official transcript and letter of verification is $9.00 ($5.00 for verification letter and $4.00 for transcript).  Enclose your check or money order made out to California State University, Fresno.  Requests cannot be processed without payment.


Request Your Certificate

Before requesting your certificate, you must have completed all the certificate course requirements and your Bachelor’s degree has been conferred.  To request your certificate, please click here to fill out and submit an online request for certificate. 


Additional Information

Information about CPA Exam and licensure requirements is available at:

Information about the content of the CPA Exam is available at:

Information about the administration of the CPA Exam is available at:


CPA Review

The Department of Accountancy does not endorse any one particular CPA Review course. However, we do suggest that students planning to sit for the CPA exam consider taking a review course.