The following courses meet the Texas State Board of Public Accountancy’s definition of upper division accounting courses.  However, a student using these courses to meet the education requirement for the CPA Examination, must have earned a bachelor’s degree from a university recognized by the Board prior to taking this accounting program.  Thirty semester hours are required for CPA Examination eligibility.  At least 15 of these hours must result from physical attendance at classes meeting regularly on the campus of any transcript-issuing institution.  Additional credit will not be given for repeated courses or coursework.