A minimum of 28 ELEC (BUSN/ Non BUSN) credits are required to fulfill degree completion.  Students planning to take the CPA exam should review the educational requirements established by the State Board of Accountancy in the state in which they plan to sit for the examination.  Students taking the examination in Pennsylvania are qualified to sit for the examination by meeting the degree requirements above. The Department of Accounting recommends that students planning to sit for the CPA consider taking additional Accounting/Taxation 300 level courses from the portfolio of electives offered by the department.