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Self-paced online Macroeconomics course (Economics 252). ACE and NCCRS recommend 3 semester credits; each college decides how it applies them.
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Business hours vs accounting hours for foreign-educated CPA candidates
By the team. Checked 15 Nov 2026.
The short answer
New York's rule in 8 NYCRR 52.13 asks for at least 33 semester hours of professional accounting and 36 of general business within the 150. Accounting hours cover financial reporting, cost or managerial accounting, taxation and auditing. Business hours cover subjects such as economics, finance, law, management, marketing and statistics. Each gap needs different courses.
The two content areas
The table sets out what each area covers under the current rule. Ask NYSED which list applies if your review falls after 1 August 2027.
| Area | Minimum | Subjects |
|---|---|---|
| Professional accounting | 33 semester hours | Financial accounting and reporting; cost or managerial accounting; taxation; auditing and attestation |
| General business | 36 semester hours | May include business statistics, business law, computer science, economics, finance, management, marketing |
| Also required | Within the programme | Business and accounting communications; ethics and professional responsibility; accounting research |
Where foreign degrees usually fall short
Many foreign accounting degrees are strong on financial accounting and cost accounting but cover tax and audit under their own country's law. NYSED may count those hours in full, in part, or as general credit; that is its call. General business gaps are common where a degree had few separate courses in law, statistics or marketing.
Hours also change in conversion. A foreign course load measured in contact hours, units or ECTS credits is converted to US semester hours, and a degree that looked complete at home can come out short in total. Ask NYSED how it converted your records if the totals surprise you, and keep the letter with your plan.
Filling a general business gap
General business gaps are the easiest to fill outside an accounting programme. Introductory courses in microeconomics, macroeconomics, business law, finance, management, marketing and statistics all sit in the listed subjects. Courses with ACE or NCCRS credit recommendations can fill them once an accredited college posts them and NYSED agrees they fit.
Plan the gap course by course. If NYSED says you are 9 hours short in general business, that is three 3-credit courses. Choose subjects your foreign degree did not cover as separate courses, since a repeat of a subject NYSED already counted may be treated as an elective. Send the list to NYSED before you start.
- Economics: micro and macro
- Business law
- Finance
- Management and marketing
- Statistics
Filling a professional accounting gap
US taxation and auditing and attestation are usually taken at a college accounting department, often at upper level. UPI Study has a managerial accounting course with a credit recommendation but no taxation, auditing or financial reporting course. Ask NYSED whether a managerial accounting course would count toward the cost or managerial topic before you take it.
Some candidates take these at a US college online while working. Ask the college whether the courses are upper level, because NYSED may expect the accounting topics at the level of a registered accountancy programme. Get that answer in writing too.
When the gap is only total hours
If you meet the 33 and 36 but are short of 150 in total, the missing hours may come from a wider range of subjects. Ask NYSED in writing whether any subject will do or whether it expects business or liberal arts hours, then choose courses your college will post.
Remember the extra content: communications, ethics and professional responsibility, and accounting research must be covered somewhere in the 150 hours. If NYSED says one of these is missing, ask whether a separate course is needed or whether it can be met inside another course.
What to ask in writing
Before you enrol
Ask NYSED in writing which courses and which college will close your shortfall, and ask the college in writing which courses it will post, before you enrol.
UPI Study is not a college and is not accredited. ACE and NCCRS review our courses and recommend credit; a college decides whether to give that credit and records it on its own transcript.
ACE and NCCRS have over 2,100 cooperating colleges that will consider accepting credits; the final decision is with the universities.
Questions people ask
Does computer science count as general business?
The current 52.13 list says general business may include computer science. From 1 August 2027 the list must include information technology and systems. Ask NYSED which list applies to your application date before you choose a course.
Can one course count for both areas?
A course is placed in one content area. Some topics, such as business ethics or communications, may be built into other courses. Ask NYSED where a course will be counted before you rely on it for either area.
Is statistics a business course?
The rule lists business statistics. A general statistics course may or may not be treated as business statistics. Send NYSED the course description and ask in writing how it would count before you enrol.
Courses that fit
ACE-recommended or NCCRS-recommended courses, studied online at your own pace.
Principles of Management
Self-paced online Principles of Management course (Business 101). NCCRS recommends 3 semester credits; each college decides how it applies them.
See the course →
Principles of Marketing
Self-paced online Principles of Marketing course (Marketing 102). ACE and NCCRS recommend 3 semester credits; each college decides how it applies them.
See the course →Start when you have it in writing
Close a general business or total-hour gap with ACE- or NCCRS-recommended courses, moved via a college transcript. Outside the US, ask the team about per-course or bundle prices.
Sources
- 8 NYCRR 52.13: Registered accountancy programmes (content areas) (official)At least 33 semester hours in professional accounting (financial accounting and reporting, cost or managerial accounting, taxation, auditing and attestation) and 36 in general business (may include business statistics, business law, computer science, economics, finance, management, marketing); communications, ethics and research; updated content from 1 Aug 2027. Checked on 15 Nov 2026.
- 8 NYCRR 70.2: Professional education requirements for CPA licensure (eff. 28 Sep 2022) (official)150 semester hours for applicants from 1 Aug 2009; a baccalaureate or higher programme in accountancy or its foreign equivalent deemed substantially equivalent, as determined by the department; 120-hour exception for some applicants licensed in another state before 1 Aug 2009 who apply before 1 Aug 2027. Checked on 15 Nov 2026.