Department of Accountancy & Taxation
Internships for BBA Accounting & MS Accountancy Students
Internship Course Credit Overview
Internships are designed to provide students with real accounting experience while completing academic coursework. BBA Accounting students in the Professional Program in Accountancy (PPA), pursuing an Oil & Gas (O&G), or Internal Audit (IA) Certificate can obtain up to 3 hours of accounting elective credit for an internship that is germane to their major. Master of Science in Accountancy (MSACCY) students may also receive up to 3 hours of accounting elective credit for an internship related to accounting.
To be eligible to receive course credit, the internship must meet the criteria specified by the Texas Uniform Certified Public Accounting Examination in Section 511.57(D) of the Public Accountancy Act of 1991. The Texas State Board of Public Accountancy (TSBPA) will recognize only three hours of internship toward the 30 hours accounting hours required to take the CPA examination. Additional information is available at the TSBPA website.
The TSBPA emphasizes the knowledge gained during an internship position must be equal to or greater than the knowledge that would have been gained in a traditional accounting course. In the spirit of this requirement, internship positions must meet the following eligibility criteria:
- The internship work must be directly related to accounting.
- During the internship, the student must have access to a CPA that can answer questions and provide guidance.
- At least 320 hours must be worked over the course of the internship. At least half of these hours must occur during the semester the student is registered for the internship course.
- The internship should significantly expand the student's knowledge of accounting.
- The internship should be probationary in nature. Permanent accounting positions or accounting positions in which the student is performing functions learned in a prior period are not eligible for internship credit. (e.g. defined start and end dates, identification of the position as an internship in the offer letter, etc.)
- Academic Standing: Junior or Senior for undergraduate students and graduate standing for MSACCY students
- Currently enrolled BBA Accounting students in PPA, O&G, or IA Certificate tracks and MSACCY students are the only students eligible to obtain course credit through the Accounting Department.
- Students on PPA probation will not be approved to complete an accounting internship for academic credit during their probationary semester.
- Students must register for the internship class for credit prior to preforming the internship. Course credit cannot be awarded for a previously completed internship.
- BBA Accounting students are eligible to receive up to 3 hours of internship credit during their undergraduate career. Students that complete an accounting internship for credit at the undergraduate level are still eligible to receive course credit for a separate internship as part of their MSACCY career.
To register for the internship course a student should:
- Request enrollment through their academic advisor
- Submit a signed offer letter to Dr. Michael Newman via e-mail (email@example.com) or submit in-person to 370G Melcher Hall.*
- Students will receive a confirmation e-mail once they are enrolled in the course.
- All enrollment requests will be approved by the Director of Accounting Programs prior to being processed via an internal procedure.
*MSACCY students must submit their offer letter to Dr. Newman via e-mail and cc their advisor (firstname.lastname@example.org) to ensure the enrollment request is processed.
Interns will be required to submit a diary comprising a chronological list of all work experiences gained during the internship. Dr, Newman will contact enrolled students with a complete list of the course requirements before the semester begins. Failure to submit course required documents will result in a grade of 'unsatisfactory.'
Registered students must retain a copy of each course requirement document for their personal records to provide evidence of all items if requested by the TSBPA.
Please contact Dr. Newman at email@example.com if you have any questions regarding the course requirements.
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