B.S. in Accounting and MBA in Business Management CPA-150 and 150E Licensure Qualifying Program

Enrollment in this dual degree program allows highly qualified, Empire State University students to work on the Masters of Business Administration in Business Management and their Bachelors of Science in Accounting degree simultaneously. Up to 9 credits of designated master’s courses are incorporated into the bachelor’s degree program and will count toward both the bachelor’s and master’s degrees. Students who successfully complete this registered program are qualified to pursue NYS CPA-150 and 150E licensure.

Program Requirements

The program requires 152 credits total, 36 of which are master’s credits leading to the MBA in Business Management. Students must meet all college, AOS, and relevant concentration guidelines.

The program requires careful planning that should begin in the first term of a student’s undergraduate career at SUNY Empire. The student and the primary mentor should consult in planning the undergraduate degree program so that these requirements are met during undergraduate study and that the 9 credits of the MBA program are also included in the degree plan. Students must meet master’s expectations for academic progress and grade point average in their master’s level courses to remain in the combined program. 

Dual Degree Program Admission

Admission into the dual degree program is highly selective. A concurred degree plan is not required to apply for the dual degree program.


  • Minimum 3.2 GPA (recalculation of up to the last 60 credits earned);
  • and transferring up to 92 credits into a bachelor program at the time of application OR possess a bachelors in a different subject area.

To apply complete an Undergraduate application.

Prerequisite Courses

Applicants must include the following undergraduate level or their equivalent in their degree plan: statistics (3 credits), macroeconomics (3 credits), microeconomics (3 credits), and accounting (3 credits).  Applicants who do not have the courses completed at the time of application may be accepted pending completion of the courses.

Dual Degree Program Courses

SUNY Empire undergraduate students incorporate 3 graduate courses (9 credits) into their undergraduate program. These 9 credits count toward both the undergraduate and graduate degrees.

General Business concentration (9 credits)

  • MGMT 6020 Leadership & Executive Development (3cr)
  • MGMT 6025 Strategic Perspectives of Global Management (3cr)
  • Choose 1 of the following:
    • MGMT 6016 Financial Management (3cr) 
    • MGMT 6075 International Financial Management (3cr)

Please note that this dual degree program does not allow electives and the three courses indicated below take the place of the electives allowed in the stand-alone MBA program. The courses would be taken once the student begins the remaining 27 graduate-level credits.

  • FSMA 6060 Strategic Cost Analysis (3cr)
  • FSMA 6080 International Accounting (3cr)
  • APAN 6025 Applied Management Analytics (3 cr) effective August 1, 2027. To sit for the CPA exam starting August 1, 2027.