A major in accounting is also excellent preparation for law school or graduate school. A 2.75 Texas Tech GPA and an A or B in ACCT 2300 and ACCT 2301 are required to declare accounting as a major. Students should be aware that the undergraduate degree in accounting will not prepare them to sit for the CPA examination. The requirements to take the CPA examination in Texas include a bachelor?s degree, 30 hours of accounting beyond introductory courses, a minimum of 150 total hours, and a 3-hour approved course in ethics. The B.B.A. in accounting includes 18 hours of accounting beyond introductory. Accounting majors must also take ACCT 3101 during the fall of their junior year, prior to taking ACCT 3305. Students who plan to take the CPA exam are encouraged to apply to the 150-hour M.S.A. program.