ARE THE ADDITIONAL UNITS REQUIRED UNDER PATHWAY 2 RESTRICTED TO CERTAIN SUBJECTS OR DEGREE PROGRAMS?
No. CPA candidates that follow pathway 2 can meet the 225-quarter unit requirement by taking any course at a degree-granting college or university that is recognized by a U.S. regional institutional accrediting agency or a national accrediting agency. These additional units can be taken from either undergraduate or graduate programs. Courses taken from community colleges, extension, and correspondence programs may also apply. Before taking courses from non-traditional colleges or universities, however, we recommend that you check to see whether these institutions are accredited. Here is a link to the State Board of Accountancy’s website that discusses this issue: http://www.dca.ca.gov/cba/forms/applbook.pdf. Though CPA candidates may meet the 225-quarter requirement by taking any type of qualifying course, we highly recommend that students use this opportunity to seek out courses that will enhance their career and personal goals. The rationale for the 225-quarter unit requirement is th
