Most CPA candidates worry about their accounting credits and forget there is a second bucket to fill. Nearly every state board requires a set number of business-related credits for the CPA, separate from your accounting courses, and it is common to clear the accounting requirement only to find your evaluation flagging a shortfall in business. The good news is that this gap is usually easy and inexpensive to close. Here is what business credits are, why candidates come up short, and how to earn the extra ones online without enrolling in a degree.

What “business credits” mean for the CPA

Alongside the accounting requirement, state boards require a number of credits in what they typically call business-related or general business subjects. The exact total varies by state, but many boards look for somewhere in the range of 24 semester hours of business coursework. Your board publishes its own number and its own list of what qualifies, so always confirm the specifics with your state board or through NASBA.

The subjects that usually count as business-related include economics, finance, business law, management, marketing, business communications, statistics or quantitative methods, information systems and technology, and business ethics. The idea is to give a CPA a well-rounded foundation in how businesses operate, not just how the accounting works.

Why candidates fall short on business credits

A business-credit gap shows up for a few predictable reasons.

Accounting-heavy transcripts. Some accounting majors load up on accounting and just miss the breadth of business courses a board wants to see.

Career changers and non-business majors. If your degree was in a field outside business, you may have few or none of these subjects on your transcript.

Transfers and foreign-educated candidates. When credits are combined from multiple schools or converted from a foreign system, business subjects are a frequent place to come up a few credits short.

The counting rules. In some states, accounting courses taken beyond the accounting minimum can also count toward the business requirement, but this is not universal. Because you cannot assume the overlap, you often need to add specific business courses to be safe. Check how your board treats it.

How to fill the gap without a degree

You do not need a second degree, a certificate program, or a full semester at a local college to add a few business credits. You can take individual, accredited business courses online, only the ones you need, and apply them toward the requirement.

That is what CPA Credits is built for. Courses are delivered through regionally accredited universities like Upper Iowa University, which is regionally accredited by the Higher Learning Commission, so the credit is the kind boards accept. Each course is three credits, fully online and self-paced, with new sections starting on the first of each month and no prerequisites to enroll. If you are three or six business credits short, you can add exactly that and nothing more.

Which courses count, and where to find them

The CPA Credits catalog covers the business-related subjects boards look for, so you can match your gap to the right course. A few of the most commonly required areas:

You can see the full set in the self-paced course catalog and pick the courses that fit the subjects your board requires.

Find your exact business-credit gap first

Before you enroll, it helps to know precisely how many business credits you are missing and in which subjects. The credit gap calculator separates your requirement into accounting, business, and total hours by state, so you can see your business shortfall on its own rather than guessing. Match that number to the courses above, confirm the subjects count with your board, and you have a plan.

Step by step: Getting the Business Credits for the CPA

  1. Check your state board’s business-related credit requirement, including the total and any specific subjects.
  2. Compare it against your transcript, or run the credit gap calculator, to find your business shortfall.
  3. Confirm whether any of your extra accounting credits can count toward business in your state.
  4. Enroll in the specific accredited business courses that close the gap.
  5. Have the credit added to your record for your CPA application.

The bottom line

The business-credit requirement catches a lot of candidates off guard, but it is one of the simplest parts of the process to solve. A few accredited, self-paced online courses in the right subjects will close the gap, usually for far less time and money than any degree or certificate. Figure out your number, pick the courses that match, and check the box.

Run the credit gap calculator to see your business shortfall, or browse the self-paced catalog to get started.

CPA education requirements vary by state and are changing quickly, and credit acceptance depends on your state board and your individual evaluation. Confirm current requirements, including which subjects count as business-related, with your state board before enrolling.