Program Information
Beginning in 2009, New York State will require a 5-year degree in accounting as the minimum educational requirement for entry into the public accounting profession. Candidates for the 2009 CPA exam must have a 5-year degree in accounting to sit for the exam. Accordingly, students who wish to prepare for a career in public accounting should enter a 5-year accounting program no later than 2004 to complete the program by 2009. For students with a 5-year degree, the professional experience requirement will be reduced to one year of public accounting experience for the CPA certification.
The 5-year requirement applies only to the CPA profession. Students with a 4-year degree will still qualify for careers in management accounting, government, and not-for-profit organizations.
Accounting Degree Options
To help you achieve your educational objectives, Niagara University offers three accounting degree options: (1) the 4-year undergraduate BBA in accounting; (2) the 5-year BBA/MBA in professional accountancy; and (3) the MBA in professional accountancy.
4-year BBA in accounting BBA Accounting Curriculum Sheet
This undergraduate program prepares students for careers in management accounting, government, and not-for-profit organizations. Students are qualified to sit for the CMA exam and other professional exams, but not the CPA exam. Students can be admitted into the program in the freshman year, or may transfer into the program from another college. Two years of professional experience is generally required for professional certification.
5-year BBA/MBA in professional accountancy
The program prepares students for careers in public accounting, and qualifies students to sit for the CPA exam. In the first three years of the program students take a common core of accounting, business, and liberal arts courses. Students typically begin taking some MBA courses in the fourth year of the program, and can complete the BBA/MBA program in one additional year. Students are awarded the BBA degree after completing BBA requirements, and the MBA degree after completing MBA requirements. Only one year of public accounting experience is required for the CPA certification.
MBA in professional accountancy
This program is intended for students from other schools or other programs within Niagara University who wish to qualify for the CPA exam. The typical program is 33 semester hours for students with an undergraduate accounting degree, and up to 51 semester hours for students with a non-accounting undergraduate degree. Only one year of public accounting experience is required for the CPA certification.
We also offer the following minors:
- Minor in Accounting
- Minor in Fraud Examination and Economic Crime
Fraud Examination and Economic Crime
Introduction The minor in is an interdisciplinary program involving the collaborative efforts of the departments of Accounting, Computer and Information Sciences, and Criminal Justice. The minor requires six courses, of which five are currently existing courses, and one is a new course (ACC 340/CIS 340/CRJ 340 Fraud Examination and Economic Crime).
Objective The objective of the minor is to introduce students to fraud examination and economic crime integrating accounting, computer, and criminal justice issues. Students will understand concepts and procedures in auditing, compliance with accounting and securities regulations, fraud investigation, computer information systems, data management, and organizational (corporate) crime.
Common courses already in ACC, CIS, and CRJ programs
| Course | Accounting | Computer | Criminal Justice |
|---|---|---|---|
| ACC 111 | Required | Required supportive | Advised elective |
| ACC 112 | Required | Elective supportive | Advised elective |
| ECO 102 | Required | Elective supportive | Advised elective |
| CIS 232 | Required | Required | Advised elective |
Course requirements for minor
- CRJ 201 Introduction to Criminal Justice
- CIS 380 Data Management
- CIS 332 Microcomputer Applications for Business or
CIS 480 Management of Computer Information Systems
- CRJ 315 Organizational Crime
- ACC 346 Auditing
- ACC 340/CIS 340/CRJ 340 Fraud Examination and Economic Crime
Recommended sequence
| Year | Courses |
|---|---|
| 1 | ACC 111, ACC 112, CIS 232 |
| 2 | CIS 380, CRJ 201, ECO 102 |
| 3 | CIS 332 or CIS 480, CRJ 315 |
| 4 | ACC 340, ACC 346 |
For more information contact Professor Al Oddo at 286-8158 or aroddo@niagara.edu