In most states, candidates for the CPA examination are required to have completed 150 semester hours of course work in order to be eligible for licensure. New York state currently requires 69 s.h. in business, of which 33 must be in accounting. This program, which is offered by the Department of Accounting, Taxation and Legal Studies in Business, should enable students who have taken 39 undergraduate credits in business from an accredited institution, including at least six credits in accounting, to meet this requirement. Students without the equivalent of 39 credits in business are advised to consider the MBA in Professional Accountancy, which will satisfy all educational eligibility requirements for licensure. Students are advised to check with other state boards of accountancy for eligibility requirements outside of New York state.