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Admissions Requirements/Apply

USU admits both current USU undergraduate students as well as transfer students into it's MAcc program. USU undergraduate students who wish to take MAcc classes concurrently with their undergraduate work are designated as PAcc students. Information for the Professional Accounting Program (PAcc) can be found here.

PAcc Information



Students wishing to apply to the MAcc program should meet the following requirements:

  • Minimum GPA of 3.0 or better for the last 60 credit hours of undergraduate work, as well as an accounting core GPA (GPA based on accounting courses only) of 3.0 or better.
  • Minimum GMAT scores at the 50th percentile or better both for the overall score as well as for the quantitative and verbal sections of the exam. GMAT waivers are offered to high-performing students are are described below.
  • International applicants who have not obtained a university degree in an English-speaking country must take either the Test of English as a Foreign Language (TOEFL) or International English Language Testing System (IELTS) and have the score sent directly to the School of Graduate Studies by the testing service. USU does not offer conditional acceptance. A TOEFL score of 213 or higher is required on the computer-based test. A score of 79 or higher is required on the Internet-based test. Scores that are more than two years old are not accepted. If the IELTS test is used, a score of 6.0 is required.


The USU School of Accountancy may waive admission testing for undergraduate students who have proven their academic capability with high performance in both general and accounting coursework. To be considered for admission without taking the GMAT, the student’s overall and accounting GPA must be at or above a 3.5 and the undergraduate work must have been completed at an approved accredited institution. Waiver of an admissions test does not guarantee admission to the program.

GMAT Waiver Criterion:

  • Option 1: Students eligible for this GMAT waiver must have at least a 3.75 overall GPA and a grade of B+ or better in both ACCT 3110 and either ACCT 3310 or ACCT 3410.
  • Option 2: Students eligible for this GMAT waiver must have at least a 3.5 overall GPA and a grade of B or better in ACCT 3110, ACCT 3120, ACCT 3310, and ACCT 3410.
  • Option 3: Students eligible for this GMAT waiver may have an overall or accounting GPA slightly lower than 3.5, but must have additional factors supporting the student's case for obtaining a GMAT waiver. Please contact the MAcc advisor with questions regarding this portfolio approach to obtaining a GMAT waiver.


The admission process takes place online through the Utah State University'S School of Graduate Studies and requires the following:

  • Candidates will complete the online application required by the School of Graduate Studies.

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  • Candidates will provide official transcripts directly to the School of Graduate Studies from all institutions attended (transcripts released to students are not considered official). If the native language is not English, transcripts should include the original in the native language and a certified English translation.
  • Candidates will arrange for their official Graduate Management Admission Test (GMAT) scores (if applicable) to be sent directly from the Educational Testing Service to the School of Graduate Studies.
  • Three letters of recommendation are required. At least two of the letters should come from individuals who can evaluate the applicant’s academic abilities. All letters should address the applicant’s potential for successful graduate study. The names and e-mail addresses of your references are required on the on-line application through the School of Graduate Studies. Once the application is submitted, the School of Graduate Studies will notify your references by e-mail and invite them to submit their letters on-line. Recommendation letters will not be reviewed unless they are submitted through the online submission system.

Application Deadlines

Generally, students may begin the MAcc any semester. The individual semester application deadlines are:

  • Fall - July 1
  • Spring - October 1
  • Summer - March 1


Prior to becoming eligible to apply for admission to the MAcc program, applicants must have an adequate background in business and accounting. Program prerequisites listed below are in place to ensure that students are prepared to succeed.

Business Acumen

  • ACCT 2010 - Financial Accounting Principles
  • ACCT 2020 - Managerial Accounting Principles
  • ECN 1500 - Introduction to Economics Institutions, History, and Principles (Macro)
  • ECN 2010 - Introduction to Microeconomics
  • MGT 1050 - Foundations of Business and Leadership
  • FIN 3200 - Financial Management
  • FIN 3400 - Corporate Finance
  • MGT 2050 - Business Law
  • MGT 3500 - Fundamental of Marketing
  • MGT 3700 - Operations Management
  • MGT 3800 - Leadership
  • MGT 3890 - Systems Strategy and Problem Solving
  • MIS 2100 - Principles of Management Information Systems
  • MIS 2200 - Business Communications
  • MIS 3300 - Big Data Analytics
  • STAT 2300 - Business Statistics

Required Undergraduate Accounting Core

  • ACCT 3110 - Intermediate Accounting I
  • ACCT 3120 - Intermediate Accounting II
  • ACCT 3310 - Strategic Cost Management
  • ACCT 3410 - Income Taxation I
  • ACCT 4500 - Accounting Information Systems
  • ACCT 4510 - Auditing Principles and Techniques

Applicants without an Accounting Bachelor's Degree

Applicants who have not completed a bachelor's degree program in accounting or business are advised to consult with an available School of Accountancy graduate advisor before applying.