USA If you have 120 credits from a BBA in Accounting and you need 150 to take the CPA, do the remaining 30 have to be accounting or business related?

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My friend will soon have 120 and a BBA in Accounting. What options does he have to get the 150 credits needed for a CPA exam (in Wisconsin if that matters). Can he go to a technical college and take the credits outside of Accounting or even business? Can the remaining 30 credits be from any discipline?

He is considering doing a MPA in Accounting. He said the CPA exam will be changing in a few years. He wants to study for it soon and pass before it changes. He doesn't want to be studying, have it change, and perhaps have to spend more time studying whatever has changed.

Any advice you can provide would be helpful. Thank you.
 

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