College of Business
Shaw-Smyser Hall, room 327
CWU-Des Moines (D)
Mail Stop 7484
See the website for how these programs may be used for educational and career purposes.
Faculty and Staff
Kenneth Smith, PhD, CPA (L)
Shaw-Smyser Hall, room 340
Robert E. Holtfreter, PhD, CFE, CICA, CBA (E)
Ke Zhong, PhD (L)
Kenneth A. Smith, PhD, CPA (L)
James H. Thompson, PhD, CPA (D)
Fabio Ambrosio, JD/LLM, CPA/ABV/PFS, CFP, EA, CVA, MAFF, CFE, CGMA (D)
Ryan Cahalan, JD/LLM, MBA (E)
Clemense E. Ehoff, Jr., PhD, CPA, CGMA (E)
Steven Hawkins, PhD, CPA (E)
Jenny Cravens, MAC, CPA (E), O’Shaughnessy Executive Professor of Accounting
Lisa Woods, secretary
We help our students learn foundation knowledge and skills in accounting and business that will aid them in private, government, or non-profit careers or prepare them for additional education for public accounting careers.
The Department of Accounting will allow non-matriculated students in their classes under the following conditions:
Post-baccalaureate students who have a business degree from an AACSB-accredited program in the United States, or
Current students who are enrolled at another AACSB-accredited program in the United States.
These requests will be addressed on a space-available basis and will need the permission of the Accounting Chair. If you meet either of the above criteria, please e-mail the Accounting classes you desire (including the course location: Ellensburg, Lynnwood, or Des Moines) and an unofficial transcript to the Chair of the Department of Accounting. The Chair will then prepare the necessary paperwork for admission into the course.
To graduate with an accounting degree, the department requires a cumulative grade-point average of at least 2.0 for in-the-major upper-division accounting courses completed at CWU, in addition to the university grade-point average requirements that apply to all CWU major programs. Accounting majors cannot earn a business minor.
Upper-division (300-400 level) courses may be transferred toward meeting the major requirements only with the approval of the department chair and the college dean (or designee). Transfer students must earn at least 45 credits at CWU. Transfer students and post-baccalaureate students must complete at least 20 CWU in-the-major upper-division accounting credits to be eligible for the accounting degree. In addition to the 20 CWU in-the-major upper-division credits, transfer students and post-baccalaureate students must complete an additional 17 CWU in-the-major accounting major required course or elective credits to be eligible for the accounting degree. Lower-division (100-200 level) accounting or business courses cannot be transferred to meet upper-division (300-400 level) course requirements. No accounting courses are offered for challenge by examination. CWU students who desire to study abroad must have the department chair and dean pre-approve credits transferred back to the College of Business using the Credit Transfer Agreement.
The B.S. in Accounting is designed for students who will begin their career with business, government or not-for-profit organizations. Graduates with the B.S. and appropriate electives are prepared to sit for professional exams such as Certified Management Accounting (CMA), Certified Internal Auditor (CIA), Certified Fraud Examiner (CFE) and Certified Government Financial Manager (CGFM). Students should consult with their major advisor for details.
NOTE: The B.S. degree is NOT sufficient by itself to enable students to pursue the CPA (Certified Public Accountant) license, see below on our Graduate Certificates.
Students wishing to begin their career with a professional accounting firm and pursuing their CPA (Certified Public Accountant) license, need to obtain the equivalent of a “5th year” of coursework. We recommend CPA-seeking students complete one or both of our Graduate Certificates to get the 225 total credits needed to sit for the CPA exam:
1) Our 18-credit Professional Accounting Graduate Certificate covers advanced skills and content material that is tested on the CPA exam.
2) Our 17-credit Professional Tax Practice Certificate covers advanced skills and content that is tested on the Enrolled Agent (EA) Exam, which allows EA’s to legally represent their clients before the IRS (the only others who may do so are licensed CPA’s and Lawyers.)
Central accounting students who are up to 180 days prior to obtaining a degree and at least 225 quarter credits are eligible to sit for the Uniform Certified Public Accountant (CPA) examination. Washington law requires individuals wishing to sit for the CPA examination to have completed a minimum of 36 quarter credits of study in accounting and a minimum of 36 quarter credits in related business courses. (See WAC 4-30-060 for educational requirements). Registration for the examination is made through the State Board of Accountancy, Olympia, Washington www.cpaboard.wa.gov/.
Students seeking the CPA license are encouraged to check annually with the State Board as the rules and procedures may change.
College of Business Admission Requirements
For information on admission requirements, please go to: College of Business.
For information on program outcomes, please go to: www.cwu.edu/mission/assessment-improvement/slo-assessment-plans.
Frequency of course offering information can be found at the department website: www.cwu.edu/accounting or by contacting the department directly.
ProgramsBachelor of Science (B.S.)Certificate AMinorMinor or Certificate