Department
Accounting, Economics, & Finance
Program
Accounting
Contact Information
Dr. Paula Moore, Dept. Chair
Email: pmoore44@utm.edu
Phone: 731-881-7226
Professional Licensure & Educational Requirements by State
These “Determinations” are accurate to the best of our abilities. These licensure disclosures will be reviewed annually in May and June and updated/published in July.
The UT Martin Accounting program’s curriculum prepares students in all areas of accounting for professional careers in auditing, tax, public, industrial, managerial, or governmental accounting. UTM accounting majors are made aware of and given guidance in preparation for professional examinations to become Certified Internal Auditors (CIA), Certified Management Accountants (CMA), and Certified Public Accountants (CPA).
CIA is a certification offered to accountants who conduct internal audits. The Certified Internal Auditor designation is conferred by the Institute of Internal Auditors and is the only such credential that is accepted worldwide. CIAs usually work in the audit department of government agencies, financial institutions, or corporations. They review financial records to look for deficiencies in internal controls.
CMA is a certification to provide managerial accounting knowledge and skills to organizations. It is awarded by the Institute of Management Accountants (IMA). The requirements to earn this certification are two years of accounting-related work experience, a Bachelor's degree from an accredited college or university, and passing scores on parts one and two of the CMA exam.
CPA is a license to provide accounting services to the public. It is awarded by each of the 50 states for practice in that state. Additionally, almost every state (49 out of 50) has passed reciprocity and mobility laws to allow CPAs from other states to practice in their state. State licensing requirements vary, but the minimum standard requirements typically includes:
- Successful completion the Uniform Certified Public Accountant Examination and
- Education and experience of either:
- 150 semester units of college education and one year of accounting related experience OR
- 120 semester units of college education and two years of accounting related experience
For additional information on each State's requirements, please use the National Association of State Boards of Accountancy webpage (https://nasba.org/). For questions about UT Martin’s Accounting program, please contact Dr. Paula Moore, Chair for the Department of Accounting, Economics, and Finance.
(Last Updated Sep 19, 2025)