Proposal for the

CERTIFICATE IN THE STUDY OF PUBLIC ACCOUNTANCY

1. Academic unit within which the proposed certificate is to be offered:

            College of Business/College of Extended Learning

            Department of Accounting

2. Basic certificate proposal information:

            a. Title – Certificate in the Study of Public Accountancy

            b. Level of proposed certificate – Undergraduate

            c. Resident credit or extended education – both

            d. Desired date of implementation – Fall 2003

            e. Other certificate programs, if any, offered by department program area      

                Certificate in the Professional Practice of Internal Auditing

            f.  Contact person – Dr. Jiunn Huang, Accounting Department Chair

3. Purpose of the certificate program including, as appropriate, the potential benefits to students, faculty, the university, and/or society generally:

            The certificate program targets SFSU matriculated business students as well as students pursuing or possessing an undergraduate degree, in any discipline, who are interested in the field of public accounting. Students in this program will find that it will assist them in preparation to become a Certified Public Accountant (CPA).   Completion of this certification itself does not represent CPA certification.  The certificate program is offered by the Department of Accounting and reflects what the American Institute of Certified Public Accountants regards as the common body of knowledge for CPAs. The content of the program will also enhance accounting student’s formal business education.

            Faculty who teach courses in this program will be exposed to current topics on the CPA examination as well as dealing with focused, hardworking students who as a product of the program will be employed in local CPA firms.

            The University will benefit from the program because it will enhance the University’s reputation for the preparation of individual in the public accounting profession.

4. Need for the certificate program including, as appropriate, the potential benefits to students, faculty, the university, and/or society generally:

            There have been many changes in the CPA examination administration, content, and requirements.  Additionally there is growing demand that CPAs acquire 150 units of university credit in order to become certified and become members of professional CPA organizations.  A certificate program offered by SFSU will assist students with these needs.

5. List of new courses:

            None

6. Indicate any specific ways in which the certificate program relates to an existing degree program on campus:

            The certificate program represents additional credit units already offered as electives in the Accounting concentration for the Bachelors of Science degree in Business Administration.

7. List the names and academic rank and/or professional affiliations of faculty expected to teach certificate courses:

Freddie Choo, Professor, CPA

Ken Danko, Professor, CMA

Jodi Duke, Professor, CMA

George Frankel, Professor, CPA, JD, LLM

David Franz, Professor, CMA

Su-Jane Hsieh, Professor

Jiunn Huang, Department Chair, Professor, CMA

Scott Jerris, Professor

Jai Kang, Professor, CPA

John McWilliams, Professor, JD, CPA 

Mohsen Naser-Tavakolian, Professor, CMA

John O’Shaughnessy, Professor, CPA, CIA, CMA

Myung Park, Assistant Professor

Robin Wagner, Associate Professor

Alex Yuen, Professor, CPA, CGFM

8. Additional resources needed to implement and sustain the program:

            None known

9. Indicate the nature and results of any consultations which may have occurred regarding this proposal with departments, schools, individuals, agencies, etc., inside or outside the University:

            Consulted with all members of the Accounting Department and curriculum committee for advice and approval, indicated by a 93% approval rate.  Also received positive response from Bay Area professional community.

10. Describe provisions for continuous monitoring of the program:

            An advisory form will be developed to monitor the admission, the progress, and the completion of the certificate program.  In addition, a  student evaluation will be available to the certificate student with which constructive criticism can be communicated.           

11. In Bulletin copy format, provide the following information:

Certificate in the Study of Public Accountancy

General Information:

The Certificate in the Study of Public Accountancy targets SFSU matriculated business students as well as students pursuing or possessing an undergraduate degree, in any discipline, who are interested in the field of public accounting. Students in this program will find that it will assist them in becoming a Certified Public Accountant (CPA). The certificate program is offered by the Department of Accounting and reflects what the American Institute of Certified Public Accountants regards as the common body of knowledge for CPAs. The content of the program will also enhance accounting student’s formal business education. Non-SFSU matriculated student who are interested in the certificate must apply for admission and register through the Open University program as extended education students. (see Open University).

Admission Requirements:

            A SFSU matriculated student must have a 3.00 grade point average in their concentration and overall SFSU courses.  Extended education students, if not already holding an undergraduate degree, must have completed 56 units of college credits with a 3.00 grade point average.

Curriculum:

            A 30-unit program comprised of the following 10 courses:

ACCT 301 Intermediate Financial Accounting I

ACCT 302 Intermediate Financial Accounting II

ACCT 305 Cost Accounting

ACCT 501 Advanced Accounting

ACCT 504 Governmental and Non-Profit Accounting

ACCT 506 Auditing

ACCT 508 Federal Tax Accounting I

ACCT 509 Federal Tax Accounting II

BUS 120 Legal Environment of Business

BUS 320 Legal Aspects of Business Transactions

            A maximum of 5 equivalent courses taken from other accredited institutions can be used to waive the above required courses.  Depending on the candidate’s formal education, additional courses could be required as prerequisites to, or used as substitution for the above curriculum.  A determination of the total curriculum by the certificate director must be made before a candidate is accepted into the program.

  

English Proficiency Requirement:

            Before completing the certificate program, all candidates must demonstrate an appropriate level of writing competency as prescribed by the program.  This consists of completion of ENG 214, BUS 360 or equivalent courses as approved with consent of advisor.