Comp Exam

Since the Comprehensive Exam is only offered in Spring or Fall, students completing their coursework in the Summer must register to take (and pass) the Comprehensive Exam in their final Spring semester.

Except when the Academic Calendar conflicts, the Comprehensive Exam is given on the first Friday of each April (for Spring) and November (for Fall).

Students are eligible to take the Comprehensive Exam if they are completing their coursework and eligible to graduate.

CUNY policy dictates that all graduate programs must culminate in either a Capstone Course or a Comprehensive Exam. Since accounting is an extremely diverse field with many areas of expertise, and since the CPA is the accounting field’s highest level of certification, the Comprehensive Exam represents a much more aligned experience for graduates.

The examination lasts four hours, covering only the accounting areas of the graduate program. The questions are mostly in essay format (some questions may be problems) and test the candidate’s ability to quickly research and formulate a response to either a conceptual question or a specific situation. Candidates must answer four questions.

One question from each of the following three course areas:

• Financial Accounting (ACCT 712)
• Auditing (ACCT 723)
• Taxation of Business Entities (ACCT 757)

One question from among the following course areas:

• Managerial Accounting (ACCT 707)
• Tax and Accounting Communications (ACCT 747)
• Accounting Information Systems (ACCT 748)
• Business Law (ACCT 752)
• State and Local Taxation (ACCT 758)
• Estate and Gift Taxation (ACCT 759)

Students are expected to have completed ACCT 712, 723, 757, and at least one of the following: ACCT 707, 747, 748, 752, 758, or 759.

• Because the exam will be administered in a QC computer facility, prior to the exam, students must ensure that they have a valid user ID and password.
• Students must also have satisfied any other requirements for using the computer rooms 206 and 208 in Powdermaker Hall and ensure that they have access to the College’s library database.
• All computers on campus require the use of a CAMS account to sign in.
  • Students can manage their CAMS account at https://cams.qc.cuny.edu. For further help, please contact ITS at support@qc.cuny.edu.

In accordance with the Program, Department of Accounting & Information System, Queens College, and CUNY’s policies, students taking the Comprehensive Exam agree to not:

• Divulge the nature or content of any Examination question or answer under any circumstances;
• Engage in any unauthorized communication during the Examination;
• Refer to unauthorized materials or use unauthorized equipment during the Examination, including, but not restricted to, computers, cellular phones, CDs, flash drives, portable hard drives, or storage devices of any sort;
• Violate QC and CUNY rules and regulations, in particular the Code of Conduct, Academic Integrity Policy, Sexual Misconduct Policy, and CUNY’s Policy on Acceptable Use of Computer Resources. Specifically, I agree not to use any means of Artificial Intelligence.
• Remove or attempt to remove any Examination materials, notes, or any other items from the examination room, whether on paper or via electronic media, or contain or record the nature or content of any Examination question or answer.