<p>When the 150 hour rule came into effect, most states allowed the extra hours to be in anything. Many states no longer allow that. The requirements are set by each state. And since many accountants could end up practicing in any state, it is best to meet the requirements for the strictest states…MAcc programs allow you to do this.</p>
<p>Most accounting majors take about 24 hours of upper division accounting courses. Many states now require 36 hours of upper division accounting coursework. (24 + 12 hours typically from additional electives or a MAcc program)</p>
<p>Some also increased the number of upper division business courses required.</p>