Extremely convenient and affordable self-paced courses!
Extremely convenient and affordable self-paced courses!
An online training and development course is a practical way to close a business or elective gap on your transcript evaluation while learning how organizations build the skills of their people. Many CPA candidates spend years on the receiving end of training, through internships, new hire onboarding, and busy season coaching, without ever studying training as a business function. The challenge is finding a course that is regionally accredited, priced per course, and awards the university credit state boards look for, without enrolling in a full degree program.
This guide explains what a university training and development course covers, how it differs from human resource management, on-the-job training, and CPE, why it matters on the CPA path, what to look for, and one accredited option you can take self-paced or in a semester-based term.
An online training and development course for CPA education looks at how organizations train, educate, and develop the people who work for them. At the university level, BA 371 involves the evaluation and study of trends in human resource training, education and development activities within organizational settings. It is business credit, not a CPE webinar, not a trainer certification, and not CPA exam review.
Course content varies by school, but the subject sits inside human resources. It treats learning at work as something an organization plans and evaluates, rather than something that simply happens as people pick up the job.
Training is the part of the field most people recognize: the activities an organization uses to help employees do their current jobs well. A training and development course studies those activities as a business function, which is a different view from the one you get as the person sitting in the session.
Training is only one piece. The course also looks at education and development activities, the broader efforts organizations make to build skills and prepare people for what comes next in their careers. Together, training, education, and development describe how a workplace invests in its people.
The course involves the evaluation of these activities, not just a description of them. Looking critically at training and development within organizational settings is what separates a university course from a how-to guide for running a workshop.
BA 371 also studies trends in human resource training, education and development. Workplaces change how they teach and develop people, and following those trends is part of understanding the subject at a university level.
BA 371 sits close to several subjects that can look similar on a transcript or in a search result. Confirm which one your evaluation needs before you enroll.
Human resource management is the broader course. The online human resource management course built around BA 361 is an overview of the policies and procedures in personnel administration in American business, including the uses, sources, motivation and maintenance of employees. Training and development narrows the focus to one HR function: how organizations train, educate, and develop the people they already have. The two courses cover different ground and pair naturally as companions.
Management principles is the general foundation. The online management principles course built around BA 210 looks at modern management theory and the administration of business enterprises. BA 371 is narrower and focused on the people side of an organization.
On-the-job training is something you experience rather than a course you take. Our guide to on-the-job training in accounting explains how hands-on learning at a firm helps new accountants grow. BA 371 studies training and development from the organization’s side, and it carries university credit.
CPE is a separate requirement. Licensed CPAs complete continuing professional education to keep their license current. BA 371 is college credit for CPA education and 150-hour planning, so it is not CPE, and it is not a certification for corporate trainers either.
A training and development course for CPA education does two practical jobs.
First, it can close a specific transcript gap. Depending on your evaluation, it may count toward business coursework, general electives, or the overall 150-hour total. For broader planning, see how candidates meet the 150-credit CPA requirement and how to get extra business credits for the CPA.
Second, it gives you context for how accounting firms work. Firms put real effort into training their staff, and as you move from new hire to senior and then manager, you often become the person coaching and developing others. Studying how organizations evaluate training and development helps you understand that side of firm life before you are responsible for it. For more on why firms invest in their people, see our look at strategies to attract and retain talent in accounting firms. University credit does not replace CPA exam review, but it broadens the business side of your education.
Not every online option will satisfy your board, so screen carefully before you enroll.
Regional accreditation. Training and development for CPA education is university credit, and boards generally want it from a regionally accredited institution. Non-credit workshops, trainer certificates, and courses that only carry an ACE recommendation often will not count the same way. For a broader view, see whether online accounting courses count toward the CPA and apply the same test to business credit.
University-level business credit. The course should be a genuine college business course on human resource training, education and development, not a short corporate training module or a train-the-trainer program.
Format and pricing. If you only need this one course, you should not have to enroll in a full degree program. A self-paced path lets you start on a set date and move at your own speed, while semester-based sections run on a fixed term. Either way, a single remaining gap should be priced per course.
State board acceptance. Never assume a course is accepted everywhere. Requirements vary by jurisdiction, and how a training and development course is classified depends on your board and your individual evaluation. Always confirm current rules with your state board before you enroll.
If you want a course that checks those boxes, BA 371 Training and Development (self-paced) from CPA Credits is built for exactly this situation.
The course is delivered through Upper Iowa University, which is regionally accredited by the Higher Learning Commission, so you earn real university credit of the kind state boards look for. It is worth three semester hours, fully online, and priced at $695 rather than as part of a bundled degree program. Both product pages list BA 371 as a business course.
The self-paced section is the primary path when you want maximum flexibility, with start dates on the first of each month from November through June. A semester-based BA 371 Training and Development section is also available at the same price if you prefer a fixed 6 to 8 week term, with the next window running October 26 to December 17, 2026. Later windows run March 15 to May 6 and July 12 to August 19, 2027.
Best for: CPA candidates who need regionally accredited business or elective credit, want a single online course instead of a full program, and prefer either self-paced study or a short semester window.
Worth knowing: BA 371 involves the evaluation and study of trends in human resource training, education and development activities within organizational settings. It is university credit for CPA education requirements. It is not CPE, not CPA exam review, and not a trainer certification.
Use the free transcript evaluation and credit calculator to map BA 371 against your remaining hours before you register.
An online training and development course is a strong fit when:
It is usually the wrong fit if your evaluation specifically calls for accounting, tax, auditing, or finance credit, if you need CPE to maintain an existing license, or if you want a trainer certification or CPA exam review rather than college credit for CPA education.
If your CPA education file still needs business or elective credit, an online training and development course can close that gap with regionally accredited university hours instead of a full degree program. BA 371 at CPA Credits offers a clear path: three semester hours, $695, online, self-paced or semester-based, built around the evaluation and study of trends in human resource training, education and development.
Enroll in BA 371 Training and Development (self-paced) when you are ready, or start with a transcript evaluation if you want confirmation first.
Disclaimer: CPA education and credit requirements vary by state board. BA 371 is college credit for CPA education and 150-hour planning. It is not CPE, not CPA exam review, and not a guaranteed substitute for any board-specific requirement. Always confirm current rules with your state board before you enroll.
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