The U.S. degree does not have to be conferred at the time of application to the exam. In addition, college or university personnel will be required to confirm in writing that all courses required for the degree will be complete prior to the first day of the CPA exam. For structured course work in progress at the time of application, the Board must receive official verification by the application deadline that the course will be complete, including the final examination, before the start of the examination in which the applicant wishes to participate. For non-structured course work, such as correspondence courses, independent study, or CLEP, the course must be completed and the grade received 30 days in advance of the examination in which the applicant wishes to participate. Other courses are subject to review by the Board of Examiners.
Business law is a recommended course because it is tested on the CPA exam.
You do not need to condition or pass before that date to lock in the current requirements. He or she does not need to condition or pass before that date to lock in the current requirements. Each candidate who satisfies all the requirements and is duly certified as above required, shall receive a certificate designating the recipient as a Certified Public Accountant. This certificate shall be issued in the name of the University and shall be signed by the Board and the President of the University, the Secretary of the Board of Trustees and, when issued on the basis of examination, by members of the board of Examiners. Candidates who fail the entire examination may apply for re-examination on all sections at any subsequent examination.