USU admits both current USU undergraduate students as well as transfer students into its 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 by click on the button below.
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 and 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 must meet the relevant criteria below. Waiver of an admissions test does not guarantee admission to the program.
GMAT Waiver Criteria:
- Students with Bachelor's Degree in Accounting from USU: Students eligible for this GMAT waiver must have at least a 3.5 overall GPA, last 60 credit hours GPA and accounting GPA.
- Students with Bachelor's Degree in Accounting from an approved U.S. Institution other than USU: Students eligible for this GMAT waiver must have at least a 3.7 overall GPA, last 60 credit hours GPA and accounting GPA.
Possible Exceptions to GPAs listed above: Students within .2 points of these respective GPA requirements may be granted a waiver based on prior relevant work experience, offers of employment in relevant field and/or the recommendations of academic instructors and employers. Supporting documentation must be provided. Please contact the MAcc advisor with questions regarding this portfolio approach to obtaining a GMAT waiver.
How to Apply:
Select the application link below that is appropriate to your situation:
- 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.
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.
- 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 3510 - Business Taxation
- ACCT 3520 - Individual Taxation
- 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 the School of Accountancy graduate advisor before applying.