Professional Accountancy

Professional Accountancy and the Certified Public Accountant Designation (CPA)

This CPA Your Way program is designed for students who completed their undergraduate studies in a field other than accounting and now seek to change careers or accelerate your career to new heights.

This is a two-year, 69-credit-hour graduate program that meets New York state's 150-hour education requirement for CPA licensing as follows: 

  • 33 accounting credit hours
  • 36 general business credit hours
  • At least one auditing course
  • At least one taxation course

Anyone with a bachelor's degree is eligible to enroll, but those with a business background may require less than 69 credit hours of work. The program can be completed in as little as 24 months full time.

Five Reasons Why You Should Aspire to Earn the CPA Designation at Niagara University?

  • Earning the CPA means that your peers, clients and members of the community respect your professional work and integrity.
  • You will become an alumnus of a College of Business that is internationally recognized by the AACSB and your peers.
  • CPA professionals are in high demand.  Every year accounting professionals hire NU graduates to fill many vacancies in the local and national economy. 
  • As a Niagara University MBA candidate you will have access to professionally qualified accounting professionals that will guide you along your path to the CPA.
  • Earning the NU MBA, and the CPA designation, will provide you with career opportunities in a wide variety of business functions including audit, taxation, information technology, as well as, financial reporting and senior management. 

Quick Facts About the CPA Designation

  • You’ll make 10-15% more if you have your CPA license.
  • The Department of Labor and Statistics predicts employment of accountants and auditors will grow faster than average for all occupations through the years 2024.
  • By 2020 the median pay for accountants of all designations will be $70,000 (BLS).


Chartered Global Management Accounting (CGMA) Designation


Five Reasons Why You Should Aspire to Earn the CGMA Designation at Niagara University?

  • The CGMA designation recognizes your commitment to becoming a business professional.
  • You will become an alumnus of a College of Business that is internationally recognized by the AACSB and your peers.
  • You will become a member of a group of over 130,000 management accounting professionals worldwide and 50,000 in North America.
  • As a Niagara University MBA candidate you will have access to professionally qualified accounting professionals that will guide you along your path to the CGMA.
  • Along with your previous business professional experience, the CGMA will give you the competitive advantage to accelerate your professional career. 

Quick Facts About the CGMA Designation

  • CGMA’s are represented in 96% of FTSE top 100 companies in 2016.
  • 91 of the Fortune 100 and 95 of the world’s top 100 brands choose CGMA designation holders.*
    *Interbrand/Fortune/CIMA, 2013
  • By 2020 the median pay for accountants of all designations will be $70,000 (BLS).

Fundamental & Concentration Courses

  • ACC 601: Strategic Accounting Analysis and Planning

    Credit Hours: 3

    An advanced core course in strategic accounting which focuses on the interpretation and analysis of accounting information for business decisions. Case studies will be used to illustrate strategic decision processes. International accounting issues will be addressed. Topics include financial statement analysis, cash flow, case studies in budgeting, total quality management, activity-based management, target costing, job-order cost systems, cost allocation methods, and variable costing.

  • ACC 602: Advanced Business Tax Strategy

    Credit Hours: 3

    This course begins with an overview of business taxation in the U.S., and international tax planning issues. This foundation serves as a basis for the development of business tax strategies for successful competition in the global marketplace. Research and case studies of international tax issues are explored. Topics include tax planning and administration, choice and tax implications of business entities, international tax principles, wealth management, and ethical issues.

  • ACC 603: Advanced Accounting Theory

    Credit Hours: 3

    This course explores the underlying concepts of financial accounting theory and its application to current accounting practice. Standards of the U.S. Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) are emphasized. Topics include the conceptual framework of accounting, financial accounting and reporting standards, and the rationale for generally accepted accounting standards. Research into the development of accounting theory is included.

  • ACC 604: Advanced Auditing

    Credit Hours: 3

    An advanced course in audit theory and practice, covering auditing concepts and procedures, audit research, computer auditing, and Securities Exchange Commission (SEC) audits. Computerized audit problems and case studies illustrate audit concepts and practice.

  • ACC 746: Auditing

    Credit Hours: 3

    A study of the theory and practice of auditing. The primary focus is on audits of the financial statements performed by independent standards and practices, legal liability for public accountants, and ethical expectations as prescribed in the AICPA Code of Professional Conduct, culminating in the examination of audit evidence and preparation of the auditor's report. Computer applications and group projects are included.

  • ACC 747: Taxation

    Credit Hours: 3

    A conceptual study of United States federal income taxation. The current income tax code as it relates to individuals, corporations, partnerships, and other taxable entities is introduced. Practical tax problems are reviewed to demonstrate the proper application of the tax code, current issues in tax accounting and tax planning are considered. Computer applications included.

  • ACC 766: Accounting for Governmental & Not-for-profit Entities

    Credit Hours: 3

    A study of the special features of accounting and financial reporting for governmental and not-for-profit entities including state and local governments, healthcare entities, universities and colleges, public schools, voluntary health and welfare organizations, and other not-for-profits entities.

  • ACC 723: Intermediate Accounting I

    Credit Hours: 3

    A comprehensive study of the preparation and use of financial reports for business decisions and the role of accounting standards in the international business community. Activities that may be included in the course are ethical issues in business decisions, financial information on the Internet, research papers, group projects, class presentations, and computer spreadsheets.

  • ACC 724: Intermediate Accounting II

    Credit Hours: 3

    A comprehensive study of the preparation and use of financial reports for business decisions and the role of accounting standards in the international business community. Activities that may be included in the course are ethical issues in business decisions, financial information on the Internet, research papers, group projects, class presentations, and computer spreadsheets.

  • ACC 685: CPA Research, Practice & Strategy

    Credit Hours: 3

    This course is designed to give students a comprehensive review of the advanced topics in auditing and attestation; the general business environment; regulation, including tax and business law; and financial accounting and reporting. This course is intended for students who plan to pursue a career in public accounting. Students are required to complete CPA exam practice problems according to a rigorous schedule. Instructors will lecture on research methods, contemporary accounting issues, and strategies for passing the CPA exam. A fee is required for a user license for a CPA exam review program.