<p>The apparent intent is to get accountants to take some additional advanced or graduate level courses, but this page does not seem to specify what courses are needed:
[AICPA</a> - 150 Hour Requirement for Obtaining CPA Certification](<a href=“AICPA”>AICPA)</p>
<p>It may be that different states have different specific course requirements (if any).</p>
<p>This old thread suggests that the 30 extra credits can be in anything*, although taking advanced accounting-related courses can help on the exams and on the job:
<a href=“http://talk.collegeconfidential.com/business-major/851163-my-advice-accountants-get-your-150-credits-finished.html[/url]”>http://talk.collegeconfidential.com/business-major/851163-my-advice-accountants-get-your-150-credits-finished.html</a></p>
<p>*30 credits of courses at the local low cost community college may be the cheapest way to punch that card, but may not necessarily be the most useful. At the community college, perhaps learning a foreign language commonly spoken by your local immigrant communities may be useful.</p>