Bachelor of Science in


Program Overview

Oral Roberts University’s Bachelor of Science (B.S.) degree in Accounting empowers you with a broad business foundation and a concentration of specialized accounting courses. If you are passionate about numbers and financial analysis, get ready to move confidently in the many areas of the business world!

Above all, our unique mission to develop Holy Spirit-empowered leaders through Whole Person Education can set you apart as an inspiring, bold and astute business professional called to impact the world. You’ll experience a life-transforming education that will prepare you for a career in today’s complex and volatile economy.

Our commitment to equip Spirit-empowered leaders is why you can graduate from this program fully prepared to lead with purpose and make a difference. The Accounting program will empower and challenge you to do your finest work!


What can I do with a B.S. degree from ORU in Accounting?

Inspiring, purpose-driven graduates can enjoy a successful career as a: 

  • Financial Analyst
  • Consultant/Tax Advisor
  • Government Accountant
  • Private Financial Advisor
  • Public Accountant
  • Industry or Business Accountant

What are some of the core experiences of this program? 

  • Financial Accounting
  • Quantitative Analysis
  • Auditing
  • Federal Income Tax Accounting
  • Managerial Accounting
  • Accounting Information Systems
  • Estate and Gift Taxation
  • And More!

What makes ORU’s Accounting program stand out?

Through the philosophy of Whole Person Education, we create an atmosphere of collaboration, nurture imagination and court the inspiration of the Holy Spirit by dedicating ourselves to being masters of our craft. You’ll learn directly from faith-grounded professionals who know what it takes to succeed in today’s global-minded business industry while leading with purpose to make a difference.

While the accounting program is considered one of the most difficult at ORU, graduates consistently complete the CPA exam with high passing marks. You will be connected with motivated professors and be encouraged to pursue the five-year professional MBA program in order to meet the 150-hour requirement for the CPA certification in most states. Did you know that 90% of ORU accounting graduates have job-placement before graduation? With dedication and hard work, you can become one of those!

As a student with us you’ll have the chance to join the Accounting Society. The society provides you with more opportunities through monthly meetings and other activities throughout the year. Members enjoy professional growth, service to others, social interaction and recognition of academic achievement.

What about the CPA exam? 

The ORU accounting program takes the “four plus one” approach to preparing students for the Certified Public Accountants (CPA) exam.  A student can complete their undergraduate degree with a minimum of 120 total hours including a minimum of 30 hours in accounting in four years.  Accounting majors are strongly encouraged to take advantage of the Fast Track program at ORU which allows students to complete up to 12 hours of graduate classes during their junior or senior years.  Completing a few graduate classes while still an undergraduate makes it easy to finish the 33.5 hour MBA program in just one additional year.  ORU has adopted the slogan B4M5 (bachelor’s in four years, masters in the fifth year).

In most states in the US, students desiring to sit for the CPA exam must have

  1.  a bachelor’s degree in any subject area,
  2.  a minimum of 150 total hours of college credit and
  3.  a minimum of 36 hours (i.e. 30 hours beyond the principles level) of accounting courses. 

The ORU bachelor’s degree of 120 hours plus the MBA of 33.5 hours exceeds the 150 hours required in most states.  The bachelor’s degree requires 30 hours of accounting classes and the MBA requires an additional three hours of accounting, so the ORU degree plan emphasizes the fact that an accounting student should use some of their 10 hours of electives at the baccalaureate level or their three hours of elective in the MBA program to take an additional three hours of accounting courses and thus meet the 36 hour requirement for accounting classes needed to qualify for the CPA exam.  ORU currently offers a total of 45 hours in accounting at the undergraduate and graduate levels, including three credit hours of Accounting Internship.

Although the CPA exam is a uniform exam across the 50 states, the academic requirements to qualify for the CPA exam are set by the State Board of Accountancy in each state.  A review of the requirements in each state indicates that the ORU program described above (4 year undergraduate degree coupled with one year for the MBA and wise use of the elective credits available at both the undergraduate and graduate level) meets the academic requirements of total hours, accounting hours, and business related hours to qualify to sit for the CPA exam in the following states:

Alabama Maryland Oregon
Alaska Massachusetts Pennsylvania
Arizona Michigan Rhode Island
Arkansas Minnesota South Carolina
Connecticut Mississippi South Dakota
Delaware Missouri Tennessee
Florida Montana Texas
Georgia Nebraska Utah
Hawaii Nevada Vermont
Idaho New Hampshire Virginia
Illinois New Jersey Washington
Indiana New Mexico Washington DC
Iowa North Carolina West Virginia
Kentucky North Dakota Wisconsin
Louisiana Ohio Wyoming
Maine Oklahoma  


Using elective hours, accounting students at ORU can meet the unique CPA requirements in the following state:

  • Kansas – requires 11 hours of communications classes.  The Accounting major requires six hours but additional hours in communication could be taken in the ORU Communication Department

ORU does not currently offer all of the courses needed to qualify for the CPA exam in the following states:

  • California requires a course in Accounting Ethics.    ORU offers a course in Business Ethics but not specifically in Accounting Ethics.
  • Colorado requires a minimum of six hours of auditing courses.  ORU only offers three hours of Auditing.
  • New York requires a course in Accounting Research.  The College of Business at ORU offers a course in Marketing Research and  a course in Research Methodology, but not a course specifically in Accounting Research

*Information current as of June 30, 2020

Are there scholarships available?

Nearly 100% of our full-time, undergraduate residential students receive ORU grants and scholarships through academic achievement and through ORU’s premier scholarship opportunity of our Quest Whole Leader Scholarship. To learn more about financial aid, click here.

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