State authorization refers to federal, state, and professional licensing board regulations that impact educational activities offered across state lines and programs that lead to professional licensure or certification. Compliance with these regulations ensures that a WSC degree will be recognized, WSC students will be eligible to sit for licensure in states other than Nebraska, and WSC students have access to state licensure information. Authorization requirements vary by state and program and may impact college operations.
The Nebraska accountancy law requires a candidate for licensure as a Certified Public Accountant (CPA) to pass the CPA Exam, which can be taken near completion of a college degree with a minimum of 150 semester hours. For Nebraska, these 150 hours must include 30 semester hours in accounting beyond principles, 30 semester hours in general business, and 90 semester hours of additional courses.
Wayne State College’s Business Administration major with a Professional Accountancy concentration is considered a pre-licensure program. It does not include all of the educational requirements necessary to become a Certified Public Accountant (CPA). The courses in this program may be used in combination with other degree programs or individual courses to meet CPA licensing requirements.
Alternatively, completion of WSC's undergraduate Accounting concentration coupled with our Accounting MBA Program, as well as proper advisement, will allow the student to meet the statutory requirements of the Nebraska accountancy law.
At this time, Wayne State has not determined whether the Professional Accountancy program meets licensure requirements in other states. If you plan to pursue licensure in a state other than Nebraska, please check that state’s licensing board to determine their licensing requirements with the National Association of State Boards of Accountancy (NASBA).
WSC's average CPA Exam pass rate: 51.5% (based on the average for the five-year period 2015-2019 weighted by the number of graduates taking the CPA Exam in each of those years) Source: Nebraska State Board of Public Accountancy