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The undergraduate accounting program aims to equip students for entry-level accounting roles across various sectors, including industry, government, and both public and private organizations. An accounting major also serves as strong preparation for pursuing law school or graduate studies. To declare accounting as a major, students must maintain a 2.75 GPA at Texas Tech and earn an A or B in ACCT 2300 and ACCT 2301. Note that the undergraduate accounting degree alone does not qualify graduates to take the CPA exam. Texas CPA exam requirements include a bachelor's degree, 30 advanced accounting credit hours, at least 150 total credit hours, and a 3-hour ethics course. The B.B.A. in accounting provides 18 advanced accounting hours. Accounting majors are required to complete ACCT 3101 in their junior year fall semester before enrolling in ACCT 3305. Those intending to pursue CPA certification should consider applying for the 150-hour M.S.A. program.