This certificate helps to prepare students for the Certified Public Accounting (CPA) examination. The courses in this certificate provide some of the skills and hours required to sit for the CPA exam.
This new certificate of achievement will support students seeking to gain the necessary educational requirements and skills necessary for students to be able to sit for the CPA exam and gain access to middle- to high- wage, in-demand jobs and careers.
In recent years, the Business Administration/Accounting program at MiraCosta has had steady enrollments.
| AY2017-2018 | AY2018-2019 | AY2019-2020 | AY2020-2021 |
|---|---|---|---|
| 2769 | 2748 | 3017 | 3139 |
Marketing the new certificate and educating former Accounting and Business Administration students and community members about the Foundational Preparation for the CPA exam and its career opportunities will be important to supply the region with additional applicants for the CPA exam and the resulting occupations of Accounting, Auditing, and Tax Preparation.
The proposed (new) Certificate of Achievement (CoA) entitled the Foundational Preparation for the CPA Exam, is aligned with MiraCosta’s mission as a career and technical education program and as an effort to support the economic and educational well-being of the communities served. This new certificate is in response to the public demand for accounting courses to satisfy the educational requirements for sitting for the Certified Public Accountant (CPA) exam. In addition to a bachelor’s degree, prospective CPA candidates must also have 24semester units in accounting related courses and 24 semester units in business related courses. This certificate is meeting a demand that is already there as we have students who are seeking to obtain the required accounting hours.Currently, students must piece together the courses that would be helpful for them to meet the requirements. This certificate will give students a template of courses that not only will meet the requirements but will also assist them in their studies and in their ability to pass the CPA exam. This new certificate explicitly builds upon the College’s existing accounting certificates and degree.
The new Foundational Preparation for the CPA Exam certificate will serve the needs for Accountants and Auditors occupations in San Diego County. There is a current labor market supply gap in the region,with demand of 3,898 and supply of 517 (per the MiraCosta College Data Dashboard) thus, MiraCosta College’s Certificate of Achievement is well-positioned to serve this need for more advanced skills and certifications in the field of accounting.
The MiraCosta Community College Educational Plan 2016-2020 (addendum to the college’s Comprehensive Master Plan 2011-2020) contains 14 institutional objectives that describe strategies for achieving the College’s five institutional goals. This new certificate is aligned with Institutional Goal I, as an innovative practice that will provide broad access to higher education for students,Institutional Goal II, as an institution that maximizes student success by providing avenues for students to obtain the required education and certifications for upward mobility in the job market, and Institutional Goal V,as a conscientious community partner in serving students by providing them with the needed skills and education to adequately prepare for the CPA exam and thereby providing our business and industry partners with candidates to meet their job needs.
The certificate of achievement twill prepare students for careers as accountants, auditors, tax preparers, and financial analysts in a wide range of industries such as accounting and tax firms, biotechnology, pharmaceutical, aerospace and defense, healthcare, higher education, government accounting and IRS, and private consulting practices. The proposal adds additional coursework in Intermediate Accounting I. In this course, students study the conceptual framework of accounting as it relates to the recording, reporting,and disclosing of financial information related to asset valuation and income determination based on generally accepted accounting principles. The course emphasizes corporate financial statements and the accounting procedures used for measuring, recording, and reporting assets. It also covers recent developments in accounting standards and practice. Topics include the acquisition, valuation, and disposition of assets as well as income determination. This course is intended for students majoring in the field of accounting and those seeking additional education in preparation for the Certified Public Accounting (CPA) exam.
Foundational Preparation for the CPA Exam, Certificate of Achievement
| Requirements | Dept. Name/# | Name | Units | CSU-GE | IGETC | Sequence |
|---|---|---|---|---|---|---|
| Required Core (26 units) | ACCT201 (201H) ACCT202 (202H) ACCT204 ACCT145 | Financial Accounting Managerial Accounting Intermediate Acct I Individual Income Tax | 4 4 4 4 | NA | NA | Yr 1, Fall Yr 1, Spring Y2, Fall Yr 1, Fall |
| Required Core (26 units) | ACCT146 ACCT147 CSIT123 | Taxation of Business Entities Ethics, Practice, Representation, and Procedures Introduction to Data Analytics | 4 3 3 | NA | NA | Yr 2, Fall Yr 2, Spring Yr 1, Spring |
Required Major Total 26 units
TOTAL UNITS 26unit
Proposed Sequence:
Year 1, Fall = 8 units
Year 1, Spring = 7 units
Year 2, Fall = 8 units
Year 2, Spring = 3 units
TOTAL UNITS: 26 units
| Requirements | Dept. Name/# | Name | Units | CSU-GE | IGETC | Sequence |
|---|---|---|---|---|---|---|
| Required Core (26 units) | ACCT201 (201H) ACCT202 (202H) ACCT204 ACCT145 | Financial Accounting Managerial Accounting Intermediate Acct I Individual Income Tax | 4 4 4 4 | NA | NA | Yr 1, Fall Yr 1, Spring Y2, Fall Yr 1, Fall |
| Required Core (26 units) | ACCT146 ACCT147 CSIT123 | Taxation of Business Entities Ethics, Practice, Representation, and Procedures Introduction to Data Analytics | 4 3 3 | NA NA NA | NA NA NA | Yr 2, Fall Yr 2, Spring Yr 1, Spring |
| Course | Title | Units | Year/Semester (Y1 or S1) |
|---|---|---|---|
Larry McLemore · 11/19/21
Cuyamaca recommends
Dr. Al Taccone · 11/19/21
I will work with the MiraCosta accounting faculty to make a title change to match the program that it is modeled after at Santa Ana College: “Certificate of Professional Accounting.” That is the title they have for the same certificate that is for individuals that already have bachelors degrees in accounting and are seeking review for taking the CPA exam and/or seeking CEUs to maintain their studies.
Jesse Lopez · 11/18/21
Miramar College agrees with COE’s comments and endorses the program development.
Tina Recalde · 11/18/21
San Diego Mesa supports the idea of the program, but is also concerned that the CPA exam requires a bachelor's degree. Will the name of the program potentially mislead students into thinking that they will be qualified for the CPA exam solely through completion of the certificate?
Cassandra Storey · 11/18/21
SDCCE supports program but like my colleagues did not think the name matches the curriculum.
Jennifer Lewis · 11/17/21
I think the program is needed by I would recommend considering a different program name as Foundational Preparation for the CPA Exam is a bit deceiving for students.
Dr. Javier Ayala · 11/08/21
Lots of job openings but unusual title for a program. To get a CPA requires much more.
Dr. Al Taccone · 11/03/21
Always not sure if I should participate as the host college, so, I will anyway and, of course, support. :)
John Edwards · 11/03/21
MiraCosta College submitted the appropriate LMI from the COE. The COE recommends proceeding with developing a program because 1) a supply gap exists for these occupations; 2) their entry-level and median earnings are above the living wage; and 3) a high number of annual openings exist.
Rose LaMuraglia · 10/07/21
SD City supports program
Susan Wyche · 10/04/21
LMI and gap data look strong. Palomar College supports this certificate program.
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