The B.S. in Accounting program is structured specifically to fulfill the education requirements for certified public accountants in New York State. The degree requirements must satisfy for sets of general regulations:
- The degree requirements established by the Regents of the State of New York
- The educational requirements of the State Education Department and the State Board of Public Accountancy
- The degree requirements of the State University of New York, and the requirements of SUNY Poly
The degree program is designed to prepare students for the CPA examination, and is registered by the State Education Department as a CPA preparation program. Degree requirements are rigorous, allowing less flexibility in the transfer and selection of courses than in some of the other degree programs at SUNY Poly.
Although this degree program is designed to articulate with lower division programs, many students find that they need coursework beyond the normal four semesters to fulfill the degree requirements. This would likely apply for transfer to any registered accounting program. Careful advance planning based upon the following degree requirements can minimize the total time needed to complete CPA educational requirements.
The degree outline presented is a four-year plan, where approximately half of the listed requirements can be met at the lower division by transfer. Although some courses are listed by their SUNY Poly numbers, they are often fulfilled with transfer credits. The general requirements of the program are as follows:
- A total of 124 semester hours with a maximum 64 semester hours transferred from two-year institutions
- A minimum of 62 semester hours (50% of degree requirements) in the arts and sciences
- A minimum of 24 semester hours of accounting with at least 12 semester hours of accounting to be completed at SUNY Poly
- Auditing - ACC 450; Advanced Accounting Problems - ACC 475, and Taxes - ACC 310 or ACC 311, must be completed at the upper division
- a minimum of C (2.00) in all accounting courses in the degree program, both transfer and at SUNY Poly and a minimum of C (2.00) in all business core courses at SUNY Poly
- A minimum of 60 semester hours in business and accounting courses
- General education requirements as outlined for SUNY Poly.