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https://www.usf.edu/business/schools/accountancy/certification-cpa.aspx#:~:text=TOTAL%20UPPER%20DIVISION%20ACCOUNTING%20HOURS%3A%2030%20semester%20or,hours%20or%20four%20quarter%20hours%20of%20business%20law.
https://business.fsu.edu/departments/accounting/cpa-certification
30 semester hours of upper division accounting coursework to include coverage of auditing, financial, taxation and cost/managerial (above the 2000 level) 36 semester hours of general business coursework including 3 semester hours of business law; 1 year of work experience verified by a licensed CPA.
https://ipassthecpaexam.com/extra-credits-for-cpa-exam-requirements/
For general courses in accounting and auditing courses, I have this recommendation: UNA Professional Accounting Prep Program (Online) Each course is counted for 3 credit hours for US$540. These are all upper-division courses and are designed specifically for students to make up for the 150 credit hours.
https://catalog.utsa.edu/undergraduate/business/accounting/
The minimum number of semester credit hours for the Bachelor of Business Administration (B.B.A.) degree in Accounting is 120, at least 39 of which must be at the upper-division level. All candidates seeking this degree must fulfill the Core Curriculum requirements, the Common Body of Knowledge (CBK) requirements, and the degree requirements, which are listed below.
https://bulletin.miami.edu/undergraduate-academic-programs/business/accounting/
To be eligible to take the CPA exam, you must have completed at least 120 credit hours including 24 credit hours of accounting (including taxation, auditing, financial, and cost) at the upper division (300-level or above) and 24 credit hours in upper division general business courses with some exceptions in that one microeconomics, one macroeconomics, one statistics, one …
https://www.answers.com/Q/What_does_upper_division_hours_mean
https://www.oregon.gov/BOA/Pages/CPA-Exam-Information.aspx
24 semester (36 quarter) hours in upper-division* accounting specific courses; and 24 semester (36 quarter) hours in accounting or related (lower-division accounting, business, finance, economics, data analytics, and written/oral communication )
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